We have imported goods from Taiwan & Take delivery at our warehouse after paying custom duty as well as CVD, Addtional etc. Now, we have to export the goods to Nepal in INR
My query is : Is the excise levied on the goods when we export to Nepal from our warehouse??
07 January 2012
In the light of CBEC Notification No. 20 Dtd 6th September 2004 :
When goods liable to duties of excise in India are dispatched to Nepal through land, the exporter or his agent shall observe the following procedure at the registered factory or warehouse or premises as approved by the Commissioner of Central Excise, from where the excisable goods are removed for export to Nepal, namely:-
(a application in the form specified under Annexure to this notification (hereinafter referred to as invoice), in quadruplicate, shall be presented to the jurisdictional Superintendent or Inspector of Central Excise along with the export goods;
(b the said officer shall verify the packages and the goods with reference to the declaration in the invoice and if found in order, he shall deliver the goods, packages or container after sealing it, to the exporter or his agent together with the original copy of the invoice, duly completed and registered and the exporter or his agent shall then be free to remove the goods for export to Nepal, through the specified land customs stations;
(c the duplicate and triplicate copies of the invoice shall be put in a cover and sealed and handed over to the exporter or his agent by the Central Excise Officer for being handed over to the officer of customs in charge of the said land customs station; and
(d the quadruplicate copy of the invoice shall be retained by the Central Excise Officer;