Deemed export

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A, is a manufacturer, A received an invalidation certificate,from B,  (here B  is an holder of a Duty Exemption Entitlement Certificate and an Advance Licence under the Duty Exemption Scheme  "the ultimate exporter”) ,now A sells goods to B without any duty payment,

what should be the procedure for sell,

by any ARE-1, ARE-3,

or simply by a sales invoice, on which he can write about the invalidation certificate details?

or invoice on which they have invalidation certificate information and LUT against which they are clering the goods?

Is it mandatory for A to receive the Rewarehousing certificate from the RANGE of B?

Replies (1)

Dear Sanjiv

Correct on is

"Invoice on which they have invalidation certificate information and LUT against which they are clering the goods".

Regard

Sajjad Husain Ansari


 


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