Goods removal from 1st & 2nd stage dealer to sez provision under excise

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Dear Sir,

Request you to clarify whether excise duty exemptions are available for FIRST/SECOND STAGE DEALER (central excise) under following situations.

If so, which form has to be procured or submitted while procuring from supplier and while delivering to Customer :

1) if purchased from domestic supplier and directly export the goods out of India.

2) if purchased from domestic supplier and sale to EOU / SEZ / EHTP units (most imp for me)

3) if imported from overseas supplier by paying import duties and sale to EOU / SEZ / EHTP units

4) if imported from overseas supplier by paying import duties and directly export the goods out of India.

Please give your valuable suggestion asap thanking you...

Replies (1)

1) if purchased from domestic supplier and directly export the goods out of India.

- No exemption for merchant / trader exporter however manufacurer ( if he is a first hanfsupplier to exporter ) can claim exemption by treating his supplies to exporter as third party export.

2) if purchased from domestic supplier and sale to EOU / SEZ / EHTP units (most imp for me)

- No Expemption for merchant / trader exporter or EOU / SEZ / EHTP, first hand dealing is not eligible for tax exemption under EOU / SEZ / EHTP schemes. Act as a commision agent - ask manufactuer to bill directly to EOU / SEZ / EHTP - In this case both manufacturer & EOU / SEZ / EHTP can be benefited is many ways. Trader can claim his commission. 

 

3) if imported from overseas supplier by paying import duties and sale to EOU / SEZ / EHTP units

- No Expemption for merchant / trader exporter or EOU / SEZ / EHTP, first hand dealing is not eligible for tax exemption under EOU / SEZ / EHTP schemes.

4) if imported from overseas supplier by paying import duties and directly export the goods out of India.

- Yes can claim import duty draw back. However while importing Bill of Entry for Re-export should be file

 

 


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