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Nil duty procurement

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supreeth

Central Excise Executive

22 Points Posted on 13 December 2013

we are manufacturing PVC Compound and we will do export also.we are using Advance Authorisation Scheme for Duty free import some times we will invalidate that Authorisation and we will procure goods localy(duty free procurement). Now our client asking Annexure 45 for nil duty procurement(under notification 32/2001) along with invalidation letter.

now my question is only invalidation letter is enough or Annexure 45 also required?

if it is required means how to get that letter from Central Excise Department?

is there any separate application form is available?

Replies (1)

Prabhat Kumar

Advocate & Consultant

1820 Points Posted on 23 December 2013

Revalidation of advance authorisation for DTA procurement of input is a benefit given for export promotion under foreign trade policy and Annexure 45 is a permission to procre duty free input for the purpose of export.These two benefits are drawn from two seperate legislation and in my view even one is sufficient for duty free procurement of inpput.If you want to obtain Annexure 45 then you will have to fllow the procedure mentioned in the CENTRAL EXCISE (REMOVALOF GOODS AY CONCESSIONAL RATE OF DUTY FOR MANUFACURE OF EXCISABLE GOODS0RULES,2001.