Excise Clearance for Exports

6290 Words Feb 13th, 2011 26 Pages
I. Introduction to Excise Duty 1. Features 2. Chargeability of Excise Duty i. Goods ii. Manufactured or produced iii. Domestic Production iv. For home consumption v. Excisable goods vi. Marketable 3. Types of Excise Duty i. Cenvat ii. Special excise duty iii. Additional excise duty iv. Cesses 4. Valuation for Excise i. Tariff value ii. Maximum retail price iii. Transaction value. 5. Registration i. Need ii. Procedure 6. Despatch of Excise Goods 7. CENVAT

II. Excise clearance for Export goods 1. Export Without Payment of Duty i. Conditions ii. Documentation iii. Removal of Goods at place of despatch iv. Clearance at port of export v.
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Production does not involve processing, but may involve spending of human energy and effort to make an item fit for human consumption.
In certain cases, activities like labelling or re-labelling, packing etc. are done in big factories. These do not result in manufacture in proper sense, but are included in the Tariff schedule for the purpose of levy. This process is known as deemed manufacture. About 30 items are included in the Central Excise Tariff as excisable goods under the category of deemed manufacture. iii. Domestic Production
Manufacture or production should be carried out in India. Excise law does not apply to these activities carried outside India. According to Customs Act, ‘India’ includes the territorial waters, i.e., up to 12 nautical miles from the Indian shoreline. Excise duty is leviable for production within this area. The exclusive economic zone of India extends up to 200 nautical miles from Indian shoreline. Excise duty is applicable at the designated areas in the Continental Shelf and Exclusive Economic Zone of India. The off-shore drilling of oil by ONGC attracts excise duty under this provision. iv. For home consumption
Excise duty is leviable only on goods meant for consumption in India. This means goods meant for exports are exempted from excise duty. However, to ensure that goods exempted are actually exported, specific procedures have been laid down to claim the exemption. v. Excisable goods
Not all goods

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