Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram

TMI Blog

Home

Proof of Export

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... Dear Please advise me that annexure 19 is required or not for submission of proof of export. Can we submit proof of export simply through a letter. Thanking you Abhay - Reply By Pradeep Khatri - The Reply = Dear Abhay, Since it is a statutory required therefore annexure 19 is required to be submitted on monthly basis. Regards Team YAGAY and SUN (Management and Indirect Taxation) .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... - Reply By Naveed S - The Reply = Yes, it is required to be submitted every month. Also, Refer following trade notice for clarification. OFFICE OF THE COMMISSIONER CUSTOMS and CENTRAL EXCISE, COMMISSIONERATE: NOIDA C-56/42, SECTOR-62, NOIDA TRADE NOTICE NO- 06/2011 Dated: 08/04/2011 .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... Subject:-Export Under Bond-Procedure relating to proof of export and to re-credit against such proof Reg. Attention of Trade and Industry is invited towords the provisions of the Notification No.42/2001-CE(NT) dated 26.06.2001, 44/2001-CE(NT) dated 26.06.2001 and 45/2001-CE(NT) dated 26.06.2001 as amended from time to time. The said notification contains provisions governi .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ng export of goods under bond without payment of duty by manufacturers/exporters. Rule 19 of Central Excise Rules, 2002, at sub-rule (3) contains provisions to the effect that The export under sub-rule (1) or sub-rule (2) shall be subject to such conditions, safeguard and procedure as may be specified by notification by the Board . Accordingly, detailed procedure has been prescribed .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... by the Central Board of Excise and Customs. The C.B.E.C s Excise Manual of Supplementary Instruction, 2005 at Chapter 7 Para 13 contains guidelines for Procedure relating to proof of export and re-credit against such proof. At Para13.2, it is mentioned The Exporter shall submit a statement, at least once a month, in form specified in Annexure-19 (copy enclosed) along with the original copies of .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ARE-1 with due certification of export (Pass for Shipment Order) by Customs authorities at the place of export to the divisional office (through Range) or in the office of the bond-accepting authority. Other supporting documents shall also be furnished, namely, self-attested photocopy of bill of lading and self attested photocopy of Shipping Bill (Export promotion copy).The Range Officer or the o .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ffice of the bond-accepting authority on receipt shall immediately acknowledge the statement. However, it is noticed that the monthly statement in proforma Annexure-19 with all the required documents is not being filed by many of the exporter especially merchant-exporters. The above requirement is again brought to the notice of all exporters for strict compliance for the purpose o .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... f tendering proof of export before the bond accepting authority. (REENA ARYA) COMMISSIONER CENTRAL EXCISE: NOIDA C.No. V(30)Trade Notice/T/N/ 81/2011/ - Reply By Arun Kumar Singh - The Reply = Annexure-19 is required at the time of renewal of UT-1. - Reply By Arun Kumar Singh - The Reply = Sorry for wrong reply. Annexure- 19 is a monthl .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... y statement regarding export of excisable goods without payment of duty and 63 is required at the time of renewal of UT-1. - Reply By Arun Kumar Singh - The Reply = Annexure-19 not required to file manufacturer exporter against UT-1. - Reply By abhay pandey - The Reply = Dear Arun and Pradeep Thanks for your reply. Please recheck and confirm that annexure 19 is not required for manufacture .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... r exporter in case of export against UT-1. Please also advise relevant notification/rule. Abhay - Reply By Pradeep Khatri - The Reply = Dear Abhay, It was view of Mr.Arun Kumar Singh, that annexure 19 is not required for manufacturer exporter in case of export against UT-1. It would be better if he reverts on this matter. Regards YAGAY and SUN (Management and Indirect Tax Consult .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ants) - Reply By abhay pandey - The Reply = Dear Mr. Arun Please clarify. - Proof of Export - Query Started By: - abhay pandey Dated:- 16-8-2014 Central Excise - Got 8 Replies - Central Excise - Discussion Forum - Knowledge Sharing, reply post by an expert, personal opinion Tax Management India - taxmanagementindia - taxmanagement - taxmanagementindia.com - TMI - TaxTMI - TMITax .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

 

 

 

 

Quick Updates:Latest Updates