Problems faced by the Merchant Exporters of cotton madeups in getting the rebate of duty paid at the intermediate stage under Rule 12(1)(b) and Notification No. 42/94-C.E. (N.T.), dated 22-9-1994

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..... le 12(1)(b) and Notification No. 42/94-C.E. (N.T.), dated 22-9-1994 Circular No. 164/75/95-CX Dated 18-12-1995 [From F. No. 209/63/95-CX.6] Government of India Ministry of Finance (Department of Revenue) Central Board of Excise Customs, New Delhi Subject : Problems faced by the Merchant Exporters of cotton madeups in getting the rebate of duty paid at the interm .....

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..... te can be claimed by a manufacturer of finished goods only if the export is in his own name. It has been further stated that benefit of the input stage rebate shall not be extended where the exports are through merchant exporters. Thus the grant of input duty which was earlier available under sub-rule 17 of Rule 191A, was denied by these instructions. 3. The issue has been re-examined by the Boa .....

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