TMI BlogThis notification specified the procedure for export under claim for rebate of dutyX X X X Extracts X X X X X X X X Extracts X X X X ..... isable goods to the His Majesty's Government on their exportation to Nepal except that the 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 any country other than India; and c. rebate of whole of the duty paid on mineral oil products falling under Chapter 27 of the Schedule to the Central Excise Tariff Act, 1985 (5 of 1986) exported as stores for consumption on board an aircraft on foreign run except that in respect of the excisable goods mentioned in column (2) of the Table below, the rebate shall be reduced by the amount indicated in the corresponding entry in column (3) of the said Table. TABLE Sl. No. Description of excisable goods Amount (1) (2) (3) Motor Spirit Rs. 48.88 per kilolitre at fifteen degrees of Centigrade thermometer. Kerosene and Aviation Turbine Fuel Rs. 24.94 per kilolitre at fifteen degrees of Centigrade thermometer. (1) (2) (3) Refined Diesel Oil, other than High S ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is not less than the amount of rebate of duty claimed; viii. that the amount of rebate of duty admissible is not less than five hundred rupees; ix. that the rebate of duty paid on those excisable goods, export of which is prohibited under any law for the time being in force, shall not be made. 3. Procedure for export to all countries except Nepal or Bhutan Sealing of goods and examination at place of despatch. - (a) For the sealing of goods intended for export at the place of despatch, the exporter shall present the goods along with four copies of application in the Form ARE-I specified in Annexure-I to the Superintendent or Inspector of Central Excise having jurisdiction over the factory of production or manufacture or warehouse, who will verify the identity of goods mentioned in the application and the particulars of the duty paid or payable, and if found in order, he 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; (b) The said Superintendent or Inspector of Central Excise shall return the original and duplicate copi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... iculars, i. send 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 ii. send 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. (c) The exporter may prepare quintuplicate copy of application for claiming any other export incentive. This copy shall be dealt in the same manner as the original copy of application. (d) In case of export by parcel post after the goods intended for export has been sealed, the exporter shall affix to the duplicate application sufficient postage stamps to cover postal charges and shall present the documents, together with the package or packages to which it refers, to the postmaster at the Office of booking. (3) Examination of goods at the place of export. - (a) On arrival at the place of export, the goods shall be presented together with original, duplicate and quintuplicate (optional) copies of the application to the Commissioner of Customs or other duly appointed officer. (b) The Commissi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ation. - An exporter may enter the requisite information in the Shipping Bill filed at such place of export, as may be specified by the Board, for claiming rebate by electronic declaration on Electronic Data Inter-change system of Customs. The details of the corresponding application shall be entered in the Electronic Data Inter-change system of Customs upon arrival of the goods in the Customs area. After goods are exported or order under section 51 of the Customs Act, 1962 (52 of 1962) has been issued, the rebate of excise duty shall, if the claim is found in order, be sanctioned and disbursed by the Assistant Commissioner of Customs or the Deputy Commissioner of Customs. (6) Special procedure for store for consumption on board an aircraft on foreign run: Notwithstanding anything contained in this paragraph, in case of mineral oil products falling under Chapter 27 of the First Schedule to the Central Excise Act, 1985 (5 of 1986) exported as stores for consumption on board an aircraft on foreign run, the products as remain on board an aircraft after completion of an internal flight but prior to its reversion to foreign run, the rebate for which shall be granted without produ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ustoms station shall make necessary entries in the register maintained at the land customs station and allow the goods to cross into the territory of Nepal and certify accordingly on each of the three copies of the invoice and simultaneously indicate the running serial number in red ink prominently visible and encircled against Item 3 on all the three copies of the invoice. He may, to satisfy himself as to the identity of the packages, goods or containers from the particulars shown on the invoice, open container or packages and examine the goods, especially where the seals are broken; c. the customs officer, then deliver the original copy of the invoice duly endorsed to the exporter or his agent alongwith the goods for presentation to the Nepalese Customs Officer. He 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 will then be produced before the Nepalese Customs Officer at the corresponding border check post along with the original copy of the invoice. The Nepalese Customs Officer, shall deal with the original copy as di ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... et a verification conducted that the concerned factories have actually paid the duty of excise against which the rebate is to be given and the Commissioner/PAO of that Commissionerate shall furnish a certificate to the Directorate to the effect that all the concerned factories have paid the amounts of duty as indicated in the Annexure to the recapitulation statement. i. In case the Directorate does not receive the duplicate copy of the invoice from the Officer in-charge of the Indian Land Customs Station and the triplicate copy is not received by the Nepal Government, necessary check should be made with the officer in-charge of the Indian Land Customs Station concerned as to the whereabouts of the particular invoice. 4. Review of the working of the procedure. - The representatives of the two Governments shall meet to make a half-yearly review of the working of simplified procedure. Explanation I - "Duty" means for the purposes of this notification, duties of excise collected under the following enactment, namely: a. the Central Excise Act, 1944; b. the Additional Duties of Excise (Goods of Special Importance) Act, 1957 (58 of 1957); c the Additional Duties of E ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... availing facility of CENVAT credit under CENVAT Credit Rules, 2001 (b) availing facility/without availing facility under Notification 41/2001-Central Excise (N.T) dated 26 th June, 2001 issued under rule 18 of Central Excise(No.2) Rules, 2001. (c) availing facility/without availing facility under Notification 43/2001-Central Excise (N.T) dated 26 th June, 2001 issued under rule 19 of Central Excise (No.2) Rules, 2001. 4. I/We hereby declare that the export is in discharge of the export obligation under a Quantity based Advance Licence/Under Claim of Duty Drawback under Customs Central Excise Duties Drawback Rules, 1995. 5. I/We hereby declare that the above particulars are true and correctly stated. Time of Removal.................................. Signature of owner or his Authorised agent with date. Name in Block Letters Designation (SEAL) PART A Certification by Central Excise Office 1. Certified that duty has been paid by debit entry in the Personal Ledger Account No. .........and/or CENVAT Account Entry No.. or recorded as payable in Daily St ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ll of Exports No______________ Place_____________ Date_____________. Signature (Name and designation of the Customs Officer in Block Letters)/(Seal) PART C EXPORT BY POST Certified that the consignment described overleaf has been despatched by foreign post to on .. day of 200 . Place .. Date . Signature of Post Master (Seal) PART D REBATE SANCTION ORDER (On Original, Duplicate and Triplicate) Refund Order No .. dated .. Rebate of Rs .. (Rupees ..) sanctioned vide Cheque No. dated Place .. Date . Assistant/Deputy Commissioner/ Maritime Commissioner of Central Excise *Strike out inapplicable portions. NOTE: Annexure-II INVOICE ORIGINAL DUPLICATE TRIPLICATE QUADRUPLICATE Invoice of goods liable to Central Excise Duty in India transmitted under Central Excise Seal to Nepal Invoice No. ______________ Date_____________ Range_____________ Division___________ Commissionerate _______________ from _______________ (factory/warehouse) by ___________________________ through the Border Post of._______________ ..... X X X X Extracts X X X X X X X X Extracts X X X X
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