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Non Assessee Form

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Querist : Anonymous

Querist : Anonymous (Querist)

28 May 2011 Sir in which cases Non Assessee Form for Registration of Excise is required?

Actually assessee is opening new business, he wish to assemble the purchased products and his sale will also constitute export. But his total clearance will be less than Rs.1.5 crores. To Claim benefit of excise paid on purchase he wants excise number.

So should he fill Form A-1 for registration or Non Assessee Form?

U S Sharma

U S Sharma (Expert)
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28 May 2011 if he is willing to avail credit refund on exports, then he has two options, after registration

1) avail benefit of 8/2003 upto 150 lacs for home clearance, and claim input credit on inputs used in export consignment, here he has to maintain separate inventory almost for inputs for export consignment, from common inputs he claim refund, then exact manufacturing formula and input consumption will have to be furnished for claim.

2) pay duty from 1st clearence and clear export consignment under "claim for rebate of duty"

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