09 February 2011
one of our client Manufacturer sales goods worth 1.6 crs of which 40 Lacs is supplied at SEZ. Will he be liable to Register for Central Excise. ie. will SEZ sale be counted for basic exemption limit of 1.5 cr ??
1.Your client liable for Excise registration.2 Any sales made to SEZ, EOU, DTP, STP is not a part of Exemption limit. In your case you can still enjoy the limit of SSI.
CAclubindia
