ARE 1 form for Exports

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Subramanian (Querist)
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22 April 2010 Hi,

We have recently imported curtain manufacturing machines under EPCG scheme. We have installed the same and given the installation certificate also.

We are also an SSI unit registered with Central Excise department. But that registration was for manufacturing another textile machine and it does not include manufactuing of curtains.

Yesterday we approached our concerned Central Excise range office and on enquiry with them we were told manufacturing curtains does not attract central excise as ready made garments are exempted from central excise duty. So we need not have to keep any records as per excise rules.

Further they said we need not have to take ARE 1 form before exporting these curtains.

Our question is

1. Is it correct that manufacturing of curtains is exempt from Central Excise and we need not have to keep any records under Excise rules for manufacturing of curtains ?

2. SO while exporting we need not have to give any ARE Form 1

3. Is there any notifiction or circular to the above effect

4. Should we have to take a wriiten communication from central Excise range office to the above effect.

Thanks and Regards

Subramanian
Bangalore

SANJAY JAIN

SANJAY JAIN (Expert)
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27 April 2010 the textile item, curtains are exempted from Excise duty under Notification No. 30/2004-CE.

In case of exemption, no need for registration, maintaining record or preparation ARE1.

For further query, feel free to write sanjayinfbd@yahoo.com (M-09350048731) or visit, HNO. 2489/8,Faridabad(Haryana).

Subramanian

Subramanian (Querist)
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29 April 2010 Sir,

Thanks for the reply.

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