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Export to nepal

CA Sanjay Bag (CHARTERED ACCOUNTANT) (3340 Points)

17 September 2012

Whether after Notification Nos. 24-29 CE (NT) all dated 05.02.2011 export to Nepal still be considered as a domestic clearance in calculating SSI eligibility limit?

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3 Replies

R P Ananthakumar (Sr. Officer - Central Excise/Cash) (514 Points)
Replied 17 September 2012

You are calculating ssi exemption based on your tournover only, whether it export or domestic, you will be added in your tourover.

U S Sharma (glidor@gmail.com) (21056 Points)
Replied 17 September 2012

@ R.P Anandkumar sir

notification no 8/2003 which is exclusive for SSI exemption is limited to turnover of domestic clearance only, export is not to be counted in this 150 lacs or 400 lacs even.

However an excise regd unit can export to nepal only under bond or payment of duty under rebate claim, at par as like export to other countries.

earlier nepal and bhutan was in included in domestic clearance, but after notification 24 and 29 nepal is excluded , so export to nepal has to be dealt with export to other countries except bhutan.

laxmikant (Officer) (21 Points)
Replied 23 October 2013

It may please be noted that no change in basic notification No.8/2003-CE(NT) has been effected till date (23.10.2013), in para (g) thereof, it has been specifically provided that exports to Nepal and Bhutan shall be deemed as domestic clearances. Hence, in my opinion, these goods inspite of procedural changes and such export to Nepal having been put at par with other countries(xcept Bhutan). Now we know that for clearances under 4A(MRP), THE SAME HAVE TO BE CLEARED ON MRP BASIS EVEN FOR EXPORT TO NEPAL, hence there is difference between Nepal export and other exports.AND THE CLEARANCE VALUE SHOULD BE ADDED IN THE TURNOVER.