TMI BlogRebate of the whole of the duty paid on the excisable goods - exported to Nepal (Rescinded vide notification no. 25/2011 C(NT) dated 5-12-2011, w.e.f. 1.3.2012)X X X X Extracts X X X X X X X X Extracts X X X X ..... fication No.40/2001-Central Excise (N.T.), dated the 26th June, 2001[G.S.R. 469 (E) dated the 26th June, 2001], in so far as it relates to export to Nepal, the Central Government hereby, directs that rebate of the whole of the duty paid on the excisable goods falling under the First Schedule to the Central Excise Tariff Act, 1985 (5 of 1986) and exported to Nepal, shall be granted to His Majesty's Government of Nepal, subject to the conditions, limitations and procedures specified hereinafter:- 2. Conditions and limitations :- (a) that rebate shall not, in each case, exceed the aggregate of the duty of Customs and additional duty of Customs levied by His Majesty's Government of Nepal on such goods when they are imported into Nepal from ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... presented to the jurisdictional Superintendent or Inspector of Central Excise along with the export goods; (b) the said officer shall verify the packages and the goods with reference to the declaration in the invoice and if found in order, he shall deliver the goods, packages or container after sealing it, to the exporter or his agent together with the original copy of the invoice, duly completed and registered and the exporter or his agent shall then be free to remove the goods for export to Nepal, through the specified land customs stations; (c) the duplicate and triplicate copies of the invoice shall be put in a cover and sealed and handed over to the exporter or his agent by the Central Excise Officer for being handed over to the offi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e shall also send directly the duplicate and triplicate copies of the invoice to the Nepalese Customs Officer in-charge of the check post through which the goods are to be imported into Nepal; (d) the goods shall, then, be produced before the Nepalese Customs Officer at the corresponding border check post along with the original copy of the invoice and the Nepalese Customs Officer, shall deal with the original copy as directed by His Majesty's Government of Nepal and return the duplicate copy, after endorsing his certificate of receipt of goods in Nepal directly to the officer of customs in-charge of the land customs station; and (e) the officer of customs in charge of the land customs station shall forward the duplicate copy to the Deput ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Commissionerate concerned should check this factor by comparison with the recapitulation statement forwarded by the Directorate and the monthly return of the factories concerned; (e) where any over payment is noticed the fact should be brought to the notice of the Directorate for making necessary adjustment; (f) one copy of the recapitulation statement shall be forwarded to His Majesty's Government of Nepal; (g) one copy of the recapitulation statement shall remain as office copy with the Directorate; (h) after receiving the recapitulation statement, the Commissioner shall get a verification done that the concerned factories have actually paid the duty of excise against which the rebate is to be given and shall furnish a certifica ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e Finance (No.2) act 2004(23 of 2004). 2 [(g) the additional duty of excise leviable under clause 85 of the Finance Bill, 2005, the clause which has, by virtue of the declaration made in the said Finance Bill under the Provisional Collection of Taxes Act, 1931 (16 of 1931), the force of law.] 1 [(h) Secondary and Higher Education Cess on excisable goods leviable under clause (126) read with clause (128) of the Finance Bill, 2007, which has by virtue of the declaration made in the said Finance Bill under the Provisional Collection of Taxes Act, 1931 (16 of 1931), the force of law.] Annexure INVOICE ORIGINAL/DUPLICATE TRIPLICATE/QUADRUPLICATE Invoice of goods liable to Central Excise Duty in India transmitted under ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... consignment has been duly identified by me and has passed the Border Customs Post. Running Serial number of the Border Check Post (to be written in red ink prominently encircled) Date: Signature and designation of the Indian Officer in charge of the Border Customs Post at__________. 4. Certified that the above-mentioned consignment/packages have been duly identified by me and have been received and accounted for in Nepal. Signature and designation (with official seal) of Nepalese Customs Officer Check Post ____________ [F.No. 209/24/2003-CX.6] (Neerav Kumar Mallick) Under Secretary to the Government of India ************************************ Notes : 1. Has been inserted vide Notification No.17/2007- Centr ..... X X X X Extracts X X X X X X X X Extracts X X X X
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