IS SALE AGAINST H FORM IS LOCAL SALE.?

This query is : Resolved

PARDEEP SINGH (Querist)
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22 April 2011 DEAR SIR

I WANT TO ASK THAT THE SALE MADE BY A DEALER TO EXPORTER AGAINST H FORM AND FOR THAT THE EXPORTER WOULD ALSO PROVIDE THE ARE - 1 AND BILL OF LADING AS THE PROOF OF EXPORT OF GOODS.

EVEN THEN THE SALE WOULD BE CONSIDER AS LOCAL SALE AS PER EXCISE POINT OF VIEW.

2ND QUERY.

THERE IS THE DEALER SELLING HIS GOODS AGAINST H FORM THEN WOULD HE NEED TO APPLY EXCISE NO. WHEN HIS SALE EXCEED THE LIMIT OF 1.5 CRORES.

THANKS IN ADVANCE.

U S Sharma

U S Sharma (Expert)
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02 June 2011 1) ARE-1 procedure is to clear the goods from the place of clearence and exported under ARE-1 ( under CT-1 or under rebate of excise duty paid on clearance), customs endorse the same and then only the same is established as export.

2) at the time of computation of home consumption he has to exclude the sales covered under H form. When home consumption exceeds 150 lacs he has to get registered and pay duty.