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regarding Rule-19 STATEMENT REGARDING EXPORT OF EXCISABLE GOODS

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..... regarding Rule-19 STATEMENT REGARDING EXPORT OF EXCISABLE GOODS
Query (Issue) Started By: - manan pandya Dated:- 15-9-2014 Last Reply Date:- 16-9-2014 Central Excise
Got 4 Replies
Central Excise
Res, sir, this rule-19 is for statement regarding export of excisable goods without payment of duty. let me clear that is it compulsory to submit this statement at out range office if there .....

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..... is no export under without payment of duty for the month . pls. reply and guide what is the actual procedure. regards, Manan pandya contact: 9510018659 Reply By Naveed S: The Reply: Please refer to Para 13.2 of Chapter VII in CBEC Manual wherein it is said that the exporter shall submit a statement at least once in a month, in Form specified in Annexure 19 alongwith copies of ARE-1 etc. Rul .....

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..... e 19 (3) of Central Excise Rules, 2002 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". Hence non filing of the Return is a violation of the said Rule. Secondly, and most importantly, Annexure - 19 is not only for purpose of showing details of export .....

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..... done during the month but also various other information such as showing details of pending proof of export as well as proof of export received during the month. Thirdly, the exporter is permitted to take credit in his running bond account on the basis of copy of the Statement referred above; after due acknowledgement by the Range office or the office of the bond-accepting authority. Hence, Ann .....

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..... exure - 19 is required to be filed every month - (i) showing details of export, if any, (ii) receipt and pending proof of exports and (iii) and for taking credit in the running bond account. Reply By RAJAN BHATIA: The Reply: PL SEND PRESCRIBED FORMAT Reply By Naveed S: The Reply: Sir, Give me your email id , so i can send it .. Reply By Naveed S: The Reply: Please get the prescribed Annexur .....

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..... e 19 Form from the following link :- http://www.cbec.gov.in/excise/cx-forms/stmt.pdf Further, it is to inform that Annexure 19 consists of 05 parts as under :- * Annexure 19 Part I for Removal of Export in the Current Month * Annexure 19 Part II for Proof of Export Received for Earlier Quarters * Annexure 19 Part III for ARE 1 not been Received by Exporter * Annexure 19 Part IV for ARE 1 .....

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..... not been Received Under the Limit * Annexure 19 Part IV Abstract of Bond.
Discussion Forum - Knowledge Sharing .....

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