TMI BlogExport of Excisable Goods - Under claim of rebateX X X X Extracts X X X X X X X X Extracts X X X X ..... 6 months from the date of removal from the factory or warehouse or within such extended time as may be permitted. · The amount of refund shall not be less than Rs.500. · The market price at the time of exportation should not be less than the amount of rebate of duty claimed. · Rebate on excisable goods prohibited from export for the time being in force shall not be made. · The excisable goods supplied as ship's stores for consumption on board a vessel bound for any foreign port are covered by the notification mentioned above and are in such quantities as the commissioner of customs at the port of shipment may consider reasonable. Procedure for export on payment of duty under claim for rebate The duty payable shall be deter ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... xport consignment with self-sealing and self-certification. · Such sealing should be done under supervision of owner, or working partner, or managing director or company secretary or a person duly authorized by any of the above mentioned persons. · He shall certify on all copies of ARE-1 that goods have been checked by him and packed in his presence. · Exporter shall distribute the copies of ARE-1 in the following manner: Ř Original, duplicate quintuplicate - to the place of export along with goods Ř Triplicate quadruplicate - to superintendent or inspector within 24 hrs of removal of goods. · The superintendent or inspector shall verify the following details: i. Particulars of assessment, ii. Correctness of the a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cient postage stamps to the duplicate application and ii. Present the documents along with the packages to the postmaster at the office of banking. Rebate claim of excise duty paid on finished goods exported · Exporter shall lodge claim with the original copy of ARE.1 with - i. The AC/DC of CE having jurisdiction over the factory of production or warehouse or ii. With the Maritime Commissioner (if he opts). · The application for claim must be submitted in the letter head of the exporter and filed with the following documents: i. Original copy of the ARE.1, ii. Invoice issued under rule 11, iii. Self-attested copy of shipping bill, iv. Self-attested copy of bill of lading, v. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... under a Value Based Advance License or a Quantity Based Advance License issued before 31-3-95. Conditions and procedures for claiming rebate on the material used in the goods which are finally exported is contained in Notification No. 21/ 2004 - CE (N.T). · Filing of declaration: - The manufacturer shall file a declaration with AC/DC giving the following details: Finished goods proposed to be manufactured, Rate of duty leviable, Manufacturing formula (giving proportion in which the materials are actually used and their quality) or a manufacturing process, Tariff classification, Rate of duty paid or payable on the material so used both in words and figures Separate statement of the input-output ratio may be give ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... under Form ARE.2 prepared in quintuplicate and not under Form ARE.1, removed either under claim for rebate or without payment of duty. [procedure as specified in Notification No. 19/2004-CE or 42/2001-CE] · Filing lodge for claim for rebate of duty paid on the material: - The claim will be filed to AC/DC of CE having jurisdiction over the factory with the following documents - Original copy of the ARE.2 duly endorsed by customs officer, Duplicate copy of ARE.2 received from the customs officer in a sealed cover, Duplicate copy of Invoice under which CE duty was paid or payable on goods cleared for export, Self-attested copy of shipping bill (export promotion copy), Self-attested copy of bill of lading/ Airway bill. O ..... X X X X Extracts X X X X X X X X Extracts X X X X
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