| Date: |
25-07-2002
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| Notification No: |
Central Excise Circular No 648/2002
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| Issuing Authority: |
Central Excise
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| Type: |
Circular
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| File No: |
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| Subject: |
Clarification – Regarding Export by SSI Units & Simplified Export Procedures
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Clarification � Regarding Export by SSI Units & Simplified Export
Procedures
Circular
No. 648 dated 25th July 2002
I
am directed to refer to Part III of Chapter 7 of Central Excise Manual issued in
September 2001relating to Simplified Export Procedure for exempted units and to
say that representations from small scale manufacturers have been received by
Board with a request to accept Sales Tax documents as proof of export for the
supplies made to other domestic manufacturers who use the said goods in
manufacture/ packing of goods for export. Further, it has also been requested
that the value of such clearances may be excluded from the total value of
domestic clearances for the purpose of availing SSI exemption.
2.
The matter has been examined by the Board. The Central Excise Manual
provides that in the case of export by exempted units through merchant exporter,
the documents prescribed by Sales Tax Department, viz H-Form or ST-XXII Form or
any other equivalent Sales Tax form, will be accepted as proof of export. It is
clarified that this facility is available only in respect of the exempted units,
which undertake exports themselves, or through merchant exporters directly from
the unit itself. The facility is not available for the supplies made to any
other domestic manufacturer who may or may not export its finished products.
3.
The field formations may suitably be informed.
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