Rebate on materials used in manufacture of export goods - Amendment to Notification No. 42/94-C.E. (N.T.) - 05/96 - Central Excise - Non Tariff

Rebate on materials used in manufacture of export goods - Amendment to Notification No. 42/94-C.E. (N.T.) Notification No. 5/96-C.E. (N.T.) Dated 7-3-1996 In exercise of the powers conferred by clause (b) of sub-rule (1) of rule 12 of the Central Excise Rules, 1944, the Central Government hereby makes the following amendment in the notification of the Government of India in the Ministry of Finance (Department of Revenue) No. 42/94-Central Excises (N.T.), dated the 22nd September, 1994 (hereinafter referred to as the said notification), namely :- In the said notification, - (i) in the first proviso, after clause (ii), the following shall be inserted, namely :- "(iia) if, after such enquiry and inspection of the factory premises as he deems fit, the Commissioner of Central Excise is satisfied that there is no likelihood of evasion of duty, he may grant permission to the applicant for manufacture and export of finished goods under claim for rebate of central excise duties paid on materials used in the manufacture of such finished goods exported;" (ii) after the last proviso, the following shall be inserted namely :- "Provided further that the claim for rebate of duty paid on materials used in the manufacture of goods shall be lodged only with the Assistant Commissioner of Central Excise having jurisdiction of the place approved for manufacture of such export goods." (iii) In the Table annexed to the said notification, in Column (2), for the words, figures and brackets, "Materials used in the manufacture of goods falling under the Schedule to the Central Excise Tariff Act, 1985 (5 of 1986) that are exported out of India", the words "Materials used in the manufacture of export goods" shall be substituted.