Auditing Export Sales and Form H Sales..Urgent Sir!!!

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Rajesh (Querist)

09 August 2010 Dear Experts,
Already i have posted this query but no reply so far thats why i have posted it again. Pls reply me. Thanks for everyone who replied for this.
While auditing for a company or a firm if there is export sales or Form H Sales means As Per Rule 19(2) of the Central Excise Rules,2002 the manufacturer can remove the excisable goods without payment of duty.

But it seems there are many regulations to avail this benefit such as Form ARE-1 in case of Direct Export, Form UT-1 incase of Form H sales.

Also approval from Assisstant Commissioner of Customs has to be obtained for removing the goods without payment of duty.

PLEASE MENTION ME WHAT ARE ALL THE DOCUMENTS I HAVE TO VERIFY INCASE OF DIRECT EXPORT OR FORM H SALES.

With regards,
Rajesh

Himanshu

Himanshu (Expert)

11 August 2010 Dear Rajeshji,
you have mixed two questions.Form- H is related Salestax Dept / Vat Dept & ARE-1 is realted Excise Dept.

Is that clear..

you export the material as under.
1). Export (as per Excise) under REBATE CLAIM EXCISEDUTY PAID under Form "H" or charge VAT / CST which ever is applicable.

2). Export (as per Excise) under UT-1 Undertaking bond WITHOUT EXCISE DUTY PAID under Form "H" or charge VAT / CST which ever is applicable.

It is Compulsory to making ARE-1 (as per central excise rules) in above both case.

Thanks & Regards,
Himanshu
hemujmehta@yahoo.co.in