TMI BlogDirects that there shall be granted rebate of the whole of the duty paid on all excisable goods exported to any country other than BhutanX X X X Extracts X X X X X X X X Extracts X X X X ..... (a) that the excisable goods shall be exported after payment of duty, directly from a factory or warehouse, except as otherwise permitted by the Central Board of Excise and Customs by a general or special order; (b) the excisable goods shall be exported within six months from the date on which they were cleared for export from the factory of manufacture or warehouse or within such extended period as the Commissioner of Central Excise may in any particular case allow; (c) that the excisable goods supplied as ship's stores for consumption on board a vessel bound for any foreign port are in such quantities as the Commissioner of Customs at the port of shipment may consider reasonable; (d) the rebate claim by filing electronic declaration shall be allowed from such place of export and such date, as may be specified by the Board in this behalf; (e) that 6 [the Indian market price] of the excisable goods at the time of exportation is not less than the amount of rebate of duty claimed; (f) that the amount of rebate of duty admissible is not less than five hundred rupees; (g) that the rebate of duty paid on those excisable goods, export of which is prohibited unde ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... having jurisdiction over the factory of production or manufacture or warehouse; (v) The said Superintendent or Inspector of Central Excise shall verify the identity of goods mentioned in the application and the particulars of the duty paid or payable, and if found in order, shall seal each package or the container in the manner as may be specified by the Commissioner of Central Excise and endorse each copy of the application in token of having such examination done; (vi) The said Superintendent or Inspector of Central Excise shall return the original and duplicate copies of application to the exporter; (vii) The triplicate copy of application shall be - (a) sent to the officer with whom rebate claim is to be filed, either by post or by handing over to the exporter in a tamper proof sealed cover after posting the particulars in official records, or (b) sent to the Excise Rebate Audit Section at the place of export in case rebate is to be claimed by electronic declaration on Electronic Data Inter-change system of Customs; (viii) The exporter may prepare quadruplicate copy of application for claiming any other export incentive. This copy shall be dealt in the same m ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (xiv) The Commissioner of Customs or other duly appointed officer shall examine the consignments with the particulars as cited in the application and if he finds that the same are correct and exportable in accordance with the laws for the time being in force, shall allow export thereof and certify on the copies of the application that the goods have been duly exported citing the shipping bill number and date and other particulars of export: Provided that if the Superintendent or Inspector of Central Excise sealed packages or container at the place of dispatch, the officer of customs shall inspect the packages or container with reference to declarations in the application to satisfy himself about the exportability thereof and if the seals are found intact, he shall allow export. (xv) The officer of customs shall return the original and quadruplicate (optional copy for exporter) copies of application to the exporter and forward the duplicate copy of application either by post or by handing over to the exporter in a tamper proof sealed cover to the officer specified in the application, from whom the exporter wants to claim rebate: Provided that where the exporter claims r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , the rebate shall be granted for such quantity of the products as remain on board the aircraft after completion of an internal flight but prior to its reversion to foreign run. The concerned officer of Customs shall certify in the manner specified by the Commissioner of Central Excise the quantity of products left on board for determining the quantum of rebate. (e) Cancellation of documents:- If the excisable goods are not exported, the Assistant Commissioner of Central Excise or the Deputy Commissioner of Central Excise shall cancel the export documents. Explanation I - duty for the purpose of this notification means duties of excise collected under the following enactments, namely: (a) the Central Excise Act, 1944 (1 of 1944); (b) the Additional Duties of Excise (Goods of Special Importance) Act, 1957 (58 of 1957); (c) the Additional Duties of Excise (Textiles and Textile Articles) Act, 1978 (40 of 1978); (d) the National Calamity Contingent duty leviable under section 136 of the Finance Act, 2001 (14 of 2001), as amended by section 169 of the Finance Act, 2003 (32 of 2003) and further amended by section 3 of the Finance Act, 2004 (13 of 2004); (e) speci ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... taking is executed and his complete postal address. 2. I/We ........ of ..............propose to export the under-mentioned consignment to ........... (Country of destination) by Air/ Sea/ Land/ Parcel Post under claim for rebate/ bond/ undertaking*. Particulars of Manufacturer of goods and his Central Excise Registration No No. and Description of pack-ages Gross weight/ Net weight Marks and Nos. on pack-ages Quantity of goods Description of goods (1) (2) (3) (4) (5) (6) Value Duty No. and date of Invoice under which duty was paid/No. and date of bond/ under-taking executed under rule 19 Amount of Rebate claimed Rem-arks Rate Amount (R ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ive samples from the consignment (wherever necessary) and have handed over, two sets thereof duly sealed to the exporter/his authorised representative. Place..................... Date ........................ Signature (Name in Block Letters) Superintendent of Central Excise Signature (Name in Block Letters) Inspector of Central Excise PART B CERTIFICATION BY THE OFFICER OF CUSTOMS Certified that the consignment was shipped under my supervision under Shipping Bill No_______ dated _______by S.S./Flight No. ______which left on the_______ day of________ (Month)__________(year) OR Certified that the above-mentioned consignment was stuffed in Container No._____________________ belonging to Shipping Line_________________ based on the Let Export Order given on ____________day of.________(Month)__________year) on the Shipping Bill No______ dated________ and sealed by seal/one time lock No._______________ in my supervision and the container was handed over to the Custodian M/s______________ for being shipped via ___________________(Name of the Port). OR Certified that the above-mentioned consignment has been duly identified and has pas ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
