TMI BlogRebate of whole of the duty paid on excisable goods used in manufacture or processing of export goodsX X X X Extracts X X X X X X X X Extracts X X X X ..... e factory of manufacture describing the finished goods proposed to be manufactured or processed along with their rate of duty leviable and manufacturing/processing formula with particular reference to quantity or proportion in which the materials are actually used as well as the quality. The declaration shall also contain the tariff classification, rate of duty paid or payable on the materials so used, both in words and figures, in relation to the finished goods to be exported. 7 [(1B) The declaration filed under paragraph (1A) shall be accompanied by a Chartered Engineer s certificate in respect of correctness of the ratio of input and output where a copy of the Standard Input Output Norms notified by Director General of Foreign Trade, Ministry of Commerce, if fixed, is made available to the Chartered Engineer before obtaining the certificate, in respect of goods manufactured or processed.] 8 [(2) Approval of declaration.- The Assistant Commissioner of Central Excise or the Deputy Commissioner of Central Excise may grant permission to the applicant for manufacture or processing and export of finished goods before commencement of export of such goods on the basis of certifi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in the factory of the manufacturer or processor. (5) Procedure for export. - The goods shall be exported on the application in Form A.R.E. 2 specified in the Annexure to this notification and the procedures specified in Ministry of Finance (Department of Revenue) notification No.19/2004-Central Excise (N.T.), dated the 6th September, 2004 or in notification No. 42/2001-Central Excise (N.T.), dated the 26th June, 2001 shall be followed. (6) Presentation of claim of rebate. - The claim for rebate of duty paid on materials used in the manufacture or processing of goods 11 [shall be lodged, before the expiry of the period specified under section 11B of the Central Excise Act, 1944(1 of 1944) ,] only with the Assistant Commissioner of Central Excise or Deputy Commissioner of Central Excise having jurisdiction of the place approved for manufacture or processing of such export goods. Explanation: - duty means for the purposes of this notification, duties of excise collected under the following enactment, 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 Add ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Excise from whom rebate shall be claimed / with whom bond is executed and his complete postal address __________________. 2. I / We ______________ of ________________ propose to export the under mentioned goods (details of which are given in Table 1 below) to ____________________ (country of destination) by *air/sea / land /post parcel* under claim for rebate of duty paid on excisable materials used in the manufacture and packing of such goods. 3. *The finished goods being exported are not dutiable. or We intended to claim the rebate of Central Excise Duty paid on clearances of goods for export under notification No.19/2004-Central Excise (N.T.), dated the 6th September, 2004 issued under Rule 18 of Central Excise Rules, 2002. or The export goods are intended to be cleared without payment of Central Excise Duty under notification No.42/2001-Central Excise (N.T.), dated the 26th June, 2001 issued under Rule 19 of Central Excise (No.2) Rules, 2001. TABLE 1 (Details of goods to be exported) Sl. No. Description of pack-ages Marks and Nos. on pack-ages Gross Weight Net Weight and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... obligation under a Value based Advance License issued prior to 31.03.95. (c) We hereby declare that the materials on which input stage rebate in claimed are not sought to be imported under a Quantity Based Advance License issued prior to 31.03.95. (d) We further declare that we shall not claim any Drawback on export of the consignment covered under this application. (e) I / We hereby declare that the above particulars are true and correctly stated. (f) We have been granted permission by Assistant Commissioner of Central Excise or Deputy Commissioner of Central Excise Vide C.No. __________ date __________ for working under Notification No.21/2004-Central Excise (N.T.), dated the 6th September, 2004. Time of Removal __________________ Signature of owner or his authorised agent with date Name in Block Letters Designation SEAL Note 1 : The A.R.E. 2 should be submitted by the manufacturer at least 24 hours before intended removal of goods for export, to the Superintendent of Central Excise. Note 2 : A running serial no.of the factory starting with one in every financial year should be allotted to every A.R.E. 2. FOR DEPARTMENT USE PAR ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pt for the shortages mentioned below: _____________________________________________________________________________________________ 2. Certified that the exports are not under Duty Drawback Scheme. It is further certified that exports are not in discharge of export obligation under Value Based Advance License or a Quantity Based Advance License issued before 31.03.95. 3. Certified that all copies of Shipping Bill / Bill of export contain endorsement of A.R.E. 2 No. in the space provided for indicating ARE 1. 4. Certified that the consignment was shipped under my supervision under *Shipping Bill No. / Bill of Export No. ____________ dated _______________ which left for _________________ on _________________/ which passed the frontier on ____________ Duplicate copy of A.R.E. 2 Forwarded to Assistant/Deputy Commissioner of Central Excise ... on ........ Place Date Signature (Name and designation of the Customs Officer in Block letters) (Seal) Note 5 : The customs shall send the duplicate to the address given at Sl. No. 1 overleaf and handover original and quintuplicate to the exporter. PART C* Rebate Sanction Order Under rule 18(1) (On Ori ..... X X X X Extracts X X X X X X X X Extracts X X X X
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