TMI BlogEXPORT UNDER CLAIM FOR REBATEX X X X Extracts X X X X X X X X Extracts X X X X ..... UTAN 1.1 Conditions relating to the said export are, as follows 1. Export of excisable to all countries except Nepal and Bhutan (i) It is essential that the excisable goods shall be exported after payment of duty, directly from a factory or warehouse. The condition of " Payment of duty" is satisfied once the exporter records the details of removals in the Daily Stock Account maintained under rule 10 of the said Rules, Whereas the duty maybe discharged in the manner specified under rule 8 of the said Rules, i.e. monthly basis. (ii) In certain cases, the board may issue instructions/ Procedures for exporting the duty paid goods from a place other than the factory or the warehouse. In this regard, a general permission has been granted in respect of goods where it is possible to correlate the goods and their duty paid character. (iii) 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. This date will be indicated on the ARE.1 and invoice issued for the purpose. However, the Commissioner of Central Excise has powers to extend this ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rt consignments from the factory or warehouse, namely:- (i) Examination and sealing of goods at the place of dispatch by a Central Excise Officer. (ii) Under self-sealing and self -certification. 4. Sealing of goods and examination at place of dispatch 4.1 The exporter is required to prepare five copies of application in the Form ARE-i, as per format specified in the Annexure-14 to Notification No. 19/2004-Central Excise (N.T.), dated 6-9-2004 (See Part 7). The goods shall be assessed to duty in the same manner as the goods for home consumption. The classification and rate of duty should be in terms of Central Excise Tariff Act, 1985 read with any exemption notification and/or Central Excise Rules, 2002. The value shall be the "transaction value" and should conform to section 4 or section 4A, as the case may be, of the Central Excise Act, 1944. It is clarified that this value may be less than, equal to or more than the F.O.B. value indicated by the exporter on the Shipping Bill. 4.2 The duty payable shall be determined on the ARE.1 and invoice and recorded in the Daily Stock Account and it should be paid in the manner specified in I rule 8 of the said Rules. 4.3 The ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... entral excise shall return to the exporter immediately after endorsements and signature. Duplicate ( Second Copy) The Superintendent of Central Excise shall return to the exporter immediately after endorsements and signature. Triplicate ( Third Copy) 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. Quadruplicate Retain for official records. Quintuplicate (Fifth Copy) Optional Copy- The said Superintendent or Inspector of Central Excise shall return to the exporter immediately after endorsements and signature. 5.2 Export from place other than factory or warehouse (including diversion of duty paid goods for export) 5.2.1 Where goods are not exported directly from the factory of manufacture or warehouse, the distribution of A.R.E.1 will be same as above except that the triplicate copy of application shall be sent by the Superintendent having jurisdiction over the factory of manufacture or warehouse who shall, after verification forward the triplicate copy in the manner specified abo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f sealed cover after posting the particulars in officials records Quadruplicate( Fourth Copy) Send to the officers 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. 7. Examination of goods at the place of export 7.1 The place of export may be a port, airport, Inland Container Depot, Customs Freight Station or Land Customs Station. 7.2 The exporter shall present together with original, duplicate and quintuplicate (optional) copies of the application (A.R.E. 1) to the Commissioner of Customs or other duly appointed officer - normally goods are presented in the designated export shed. 7.3 The goods are examined by the Customs for the purposes of Central Excise to establish the identity and quantity, i.e. the goods brought in the Customs area for export on an A.R.E. 1 are the same, which were cleared from the factory. The Customs authorities also examine the goods for Customs purposes such as verifying for certain export incentives such as drawback, DEEC, DEPB or for determining exportability of the goods. 7.4 For Central Excise purposes, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e original and duplicate copies of A.R.E. 1 duly certified by Customs, and that the goods are of 'duty -paid' character as certified on the triplicate copy of A.R.E. 1 received from the jurisdictional Superintendent of Central Excise (Range Office), the rebate sanctioning authority will sanction the rebate, in part or full. In case of any reduction or rejection of the claim, an opportunity shall be provided to the exporter to explain the case and a reasoned order shall be issued. 8.5 Where the individual rebate claim exceeds Rs. 5 lakh, they shall be pre-audited before these are disbursed. 9. Export by parcel post 9.1 In case of export by parcel post after the goods intended for export have 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. 10. Filing of rebate claims by electronic declaration and sanction thereof through Electronic Data Inter-change (EDL) 10.1 The new concept of filing of rebate claim and its sanction through EDI established by the Customs formations at ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eared for export from the factory of manufacture or warehouse. This date will be indicated on the Nepal Invoice issued for the purpose. However, the Commissioner of Central Excise has powers to extend this period, for reasons to be recorded in writing hi any particular case. The exporter will be required to submit written request to the Commissioner specifying the reasons why they could not export within the stipulated six months' period. The Commissioner should give his decision within seven working days of the receipt of the request. It should also be noted that such permissions should not given in a routine manner. (iv) The goods can only be exported by land through any of the following land customs stations, namely, Sukhiapokhri, Panitanki, Jogbani, Jayanagar, Bairgania. Bhimnagar, Bitamore (Sursand), Raxaul, Sonauli, Barhrni, Nepalganj Road, Shohratgar (Khunwa), Jarwa, Katamiaghat, Gauriphanta, Banbasa, Jhulaghat, Dharchula, Naxalbari, Galgalia, Kunauli, Sonabarsa, Tikonia, or such other check-post as may be specified by the CBEC. 3. Nepal Invoice 3.1 The Format of 'Nepal Invoice' has been specified in the Annexure to the Notification No. 20/2004-Central Excise (N. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ckage or the container ensuring that the goods cannot be tampered with after the examination. Normally, individual packages should be sealed by using wire and lead seals and an all-side-closed container by using numbered One time Lock/Bottle seals or in such other manner as may be specified by the Commissioner of Central Excise by a special or general written order. Thereafter, the said officer shall endorse and sign each copy of the application in token of having such examination done. 4.6 The distribution of the Nepal invoice shall be, as follows: Original (First copy) Handover to the Exporter or his agent along with the goods, packages or container after sealing it. Duplicate (second copy) To be put in a sealed cover and given to the exporter or his agent by the Central Excise Officer for being handed over to the officer of customs In-Charge of the concerned land customs station Triplicate (Third copy) To be put in a sealed cover and given to the exporter or his agent by the Central Excise Officer for Customs In-Charge of the concerned land customs station. Quadruplicate (forth copy) To be retained by the Central Excise ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... elhi. For this purpose, the said officer in-charge of the land customs station should keep a note of the return of duplicate copies from the Nepalese Customs Officer and remind the exporter for such copies as have not been received. 6. Procedure to be followed by the Directorate General of Inspection, Customs and Central Excise ( Nepal Refund Wing), New Delhi 6.1 The Directorate General of Inspection, Customs and Central Excise (Nepal Refund Wing), New Delhi [ referred to as "the Directorate"] shall maintain separate registers for each Indian Border Customs Check Post. 6.2 The duplicate invoice will be entered in the respective registers showing the running serial number in the recapitulation statement register prescribed for the purpose. 6.3 At the end of every month he shall calculate the amount of rebate due in respect of all certificates of exports received during that month and shall prepare a consolidated statement to arrive at the amount of rebate due to His Majesty's Government of Nepal. 6.4 One copy of the recapitulation statement shall be forwarded to the Commissioner of Central Excise concerned for verifying the payment of rebate to Nepal Government and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... all countries, without any restrictions about the countries having land frontier. The supplies of ATF and other listed items (supplies to aircraft going to Nepal, Afghanistan and Bhutan) will be allowed in the same manner as it is allowed to supplies of ATF and other listed items to aircraft going to other foreign countries, including the payments or remittances. 2.2 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 production of documents evidencing the payment of duty thereon. The proper 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 therefore. PART-IV MISCELLANEOUS 1. Time limit for disposal 1.1 The rebate sanctioning authority should point out deficiency, if any, in the claim within 15 days of lodging the same and ask the exporter to rectify the same within 15 days. All Queries/deficiencies shall be pointed out once Collectively and piecemeal queries should be avoided. The claim of rebate of duty on export of goods ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rule 18 and in said notification, expression 'export goods' has been used. It refers excisable goods (dutiable or exempted) as well as non-excisable goods. Thus, the benefit of input stage rebate can be claimed on export of all finished goods whether excisable or not. 1.3 It may be also noted that materials may be used for manufacture or processing. In other words, any processing not amounting to manufacture (such as packing, blending etc.) will also be eligible for the benefit under said notification. 1.4. The expression 'material' shall mean all raw materials, consumables, components, semi-finished goods, assemblies, sub-assemblies, intermediate goods, accessories, parts and packing materials required for manufacture or processing of export goods. Rebate of Central Excise duty paid on equipment and machinery in the nature of capital goods used in relation to manufacture or process of finished goods shall not be allowed. 1.5 The benefit of input stage rebate cannot be claimed in any of the following situations: (i) where the finished goods are exported under Claim for Duty Drawback. (ii) where the finished goods are exported in discharge of export obligations under a Val ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... otified under the Export Import Policy may be accepted by the department unless there are specific reasons for variation. However, in case, r output norms notified under the Export Import Policy does not include materials used in export goods, the claim under this scheme should not be denied merely on that ground. 3.3 If for any reason the Deputy/Assistant Commissioner of Central not satisfied with reference to the correctness of the consumption norms claimed by the applicant, especially where the product is being manufactured for time in his jurisdiction, he may permit the manufacturing operations and the verification of the consumption norms should be completed while the process of manufacturing is on. The verification should be completed before allowing the export of the goods as the manufacturer working under this scheme is expected to declare the raw materials consumed in the ARE-2 for claiming rebate. 3.4 The permission granted by the Deputy/Assistant Commissioner of Central Excise can be withdrawn at any time if any glaring misuse resulting into revenue comes to his notice. 3.5 Any change in the consumption ratio [ input output ratio] should be promptly intimated by th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eptember 2004 or in Notfn. No. 42/2001-C.E. (N.T.), dt. 26-6-2001 shall be followed. In other words, the exporter has option to pay duty on finished export goods (if these are excisable) and claim rebate of such duty. He may also export the excisable goods without payment of duty. In both cases, fresh A.R.E.1 is not required because export will be effected on A.R.E.2 itself. But the procedure specified in the aforementioned notifications relating to removals, distribution of documents at the place of dispatch and place of export, acceptance of proof of export/filing of claim etc. shall be followed mutatis mutandis . 6.2 The colour coding of A.R.E.2 will be as follows:- Original White Duplicate Buff Triplicate Pink Quadruplicate Green Quintuplicate Blue, 7. Presentation of claim of rebate 7.1 The claim for rebate of duty paid on materials used in the manufacture or processing of goods shall be lodged only with the Deputy/Assistant Commissioner of Central Excise having jurisdiction of the place approved for manufacture or processing of such export goods. The following documents shall be presented with the claim: - (i) Original co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... R.E.2 carefully check that exports are not covered under any of the following: - The Duty Drawback Scheme - A Value Based Advance Licence issued prior to 31.03.95 - A Quantity Based Advance Licence issued prior to 31.03.95 PART-VI SPECIAL PROCEDURE FOR EXPORT OF TEA UNDER CLAIM OF REBATE 1. Introduction 1. In rule 18 of the Central Excise Rules, 2002 and Notification 21/2004- J Excise (K.T.) dated 6-9-2004; the expression "processing " has been used. It includes blending, packaging or any other operation. One problem which comes into the way is that the Notification No. 21 /2004-C.E. (N.T.), supra, provides for procurement of goods directly from the factory of manufacture and the open market procurement is allowed only where goods are in original packed condition and the invoices are issued by registered dealers. In case of tea, condition relating to open market purchase cannot be fulfilled. Accordingly, a special procedure has been framed for export of tea bought in auctions (on which duty is paid at specific rate), under claim of rebate are specified below: - 2. Procedure 2.1 The exports shall be made under the provisions of notification No. 21 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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