Directs that there shall be granted rebate of the whole of the duty paid on all excisable goods exported to any country other than Bhutan - 019/2004 - Central Excise - Non Tariff

Directs that there shall be granted rebate of the whole of the duty paid on all excisable goods exported to any country other than Bhutan

NOTIFICATION NO. 19/2004-CE(N.T.)

DATED 06/09/2004

In exercise of the powers conferred by rule 18 of the Central Excise Rules, 2002 and in supersession of the Ministry of Finance, Department of Revenue, notification No. 40/2001-Central Excise (NT), dated the 26th June 2001,[G.S.R.469(E), dated the 26th June, 2001] in so far as it relates to export to the countries ⁵[other than Bhutan], the Central Government hereby directs that there shall be granted rebate of the whole of the duty paid on all excisable goods falling under the First Schedule to the Central Excise Tariff Act, 1985 (5 of 1986), exported to any country other than Nepal and Bhutan, subject to the conditions, limitations and procedures specified hereinafter,-

(2) Conditions and limitations : -

(a) that the excisable goods shall be exported after payment of duty, directly from a factory or warehouse, except as otherwise permitted by the Central Board of Excise and Customs by a general or special order;

(b) 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 or within such extended period as the Commissioner of Central Excise may in any particular case allow;

(c) that the excisable goods supplied as ship's stores for consumption on board a vessel bound for any foreign port are in such quantities as the Commissioner of Customs at the port of shipment may consider reasonable;

(d) the rebate claim by filing electronic declaration shall be allowed from such place of export and such date, as may be specified by the Board in this behalf;

(e) that ⁶[the Indian market price] of the excisable goods at the time of exportation is not less than the amount of rebate of duty claimed;

(f) that the amount of rebate of duty admissible is not less than five hundred rupees;

(g) 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.

¹[(h)  that in case of export of goods which are manufactured by a manufacturer availing the notifications of the Government of India in the Ministry of Finance (Department of Revenue) No. 32/99- Central Excise, dated the 8th July, 1999 [G.S.R. 508(E), dated the 8th July, 1999] or No. 33/99- Central Excise, dated the 8th July, 1999 [G.S.R. 509(E), dated the 8th July, 1999] or No. 39/2001-Central Excise, dated the 31st July, 2001 [G.S.R. 565(E), dated the 31st July, 2001] or notification of the Government of India in the erstwhile Ministry of Finance and Company Affairs (Department of Revenue) No.56/2002-Central Excise, dated the 14th November, 2002 [G.S.R. 764(E), dated 14th November, 2002]or No.57/2002-Central Excise, dated the 14th November, 2002 [ GSR 765(E), dated the 14th November, 2002] or notification of the Government of India in the Ministry of Finance (Department of Revenue) No. 56/2003-Central Excise, dated the 25th June, 2003 [G.S.R. 513 (E), dated the 25th June, 2003] or 71/2003-Central Excise, dated the 9th September, 2003 [G.S.R.717 (E), dated the 9th September, 2003] or No. 20/2007- Central Excise, dated the 25th April, 2007 [G.S.R.     307(E), dated the 25th April, 2007], the rebate shall not be admissible under this notification.]

(3) Procedures:-

(a) Sealing of Goods and examination at the place of dispatch and export:-

(i) The manufacturer exporters registered under the Central Excise Rules, 2002 and merchant-exporters who procure and export the goods directly from the factory or warehouse can exercise the option of exporting the goods sealed at the place of dispatch by a Central Excise Officer or under self-sealing;

(ii) Where the exporter desires self-sealing and self-certification, the manufacturer of the export goods or owner of the warehouse shall take the responsibility of sealing and certification;

(iii) The merchant-exporters other than those procuring the goods directly from the factory or warehouse shall export the goods sealed at the place of dispatch by a Central Excise Officer;

(iv) For the sealing of goods intended for export, at the place of dispatch, the exporter shall present the goods along with four copies of application in the Form ARE-I specified in the Annexure to this notification to the Superintendent or Inspector of Central Excise having jurisdiction over the factory of production or manufacture or warehouse;

(v) The said Superintendent or Inspector of Central Excise shall verify the identity of goods mentioned in the application and the particulars of the duty paid or payable, and if found in order, 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;

(vi) The said Superintendent or Inspector of Central Excise shall return the original and duplicate copies of application to the exporter;

(vii) The triplicate copy of application shall be -

(a) 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, or

(b) sent 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;

(viii) The exporter may prepare quadruplicate copy of application for claiming any other export incentive. This copy shall be dealt in the same manner as the original copy of application;

(ix) Where goods are not exported directly from the factory of manufacture or warehouse, 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 in sub-paragraph (vii);

(x) 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;

(xi) Where the exporter desires self-sealing and self-certification for removal of goods from the factory or warehouse or any approved premises, the owner, the working partner, the Managing Director or the Company Secretary, of the manufacturing unit of the goods or the owner of warehouse or a person duly authorized by such owner, working partner or the Board of Directors of such Company, as the case may be, shall certify on all the copies of the application that the goods have been sealed in his presence, and shall send the original and duplicate copies of the application along with the goods at the place of export, and shall send the triplicate and quadruplicate copies of the application to the Superintendent or Inspector of Central Excise having jurisdiction over the factory or warehouse within twenty four hours of removal of the goods;

(xii) In case of self-sealing, the said Superintendent or Inspector of Central Excise shall, after verifying the particulars of the duty paid or duty payable and endorsing the correctness or otherwise, of these particulars-

(a) 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

(b) 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;

(xiii) On arrival at the place of export, the goods shall be presented together with original, duplicate and quadruplicate (optional) copies of the application to the Commissioner of Customs or other duly appointed officer;

(xiv) The Commissioner of Customs or other duly appointed officer shall examine the consignments with the particulars as cited in the application and if he finds that the same are correct and exportable in accordance with the laws for the time being in force, shall allow export thereof and certify on the copies of the application that the goods have been duly exported citing the shipping bill number and date and other particulars of export:

Provided that if the Superintendent or Inspector of Central Excise sealed packages or container at the place of dispatch, the officer of customs shall inspect the packages or container with reference to declarations in the application to satisfy himself about the exportability thereof and if the seals are found intact, he shall allow export.

(xv) The officer of customs shall return the original and quadruplicate (optional copy for exporter) copies of application to the exporter and forward the duplicate copy of application either by post or by handing over to the exporter in a tamper proof sealed cover to the officer specified in the application, from whom the exporter wants to claim rebate:

Provided that where the exporter claims rebate by electronic declaration on the Electronic Data Inter-change system of Customs, the duplicate shall be sent to the Excise Rebate Audit Section at the place of export.

(xvi) The exporter shall use the quadruplicate copy for the purposes of claiming any other export incentive.

(b) Presentation of claim for rebate to Central Excise:-

(i) Claim of the rebate of duty paid on all excisable goods shall be lodged ⁷[before the expiry of the period specified in section 11B of Central Excise Act, 1944(1 of 1944)] along with original copy of the application to the Assistant Commissioner of Central Excise or the Deputy Commissioner of Central Excise having jurisdiction over the factory of manufacture or warehouse or, as the case may be, the Maritime Commissioner;

(ii) The Assistant Commissioner of Central Excise or the Deputy Commissioner of Central Excise of Central Excise having jurisdiction over the factory of manufacture or warehouse or, as the case may be, Maritime Commissioner of Central Excise shall compare the duplicate copy of application received from the officer of customs with the original copy received from the exporter and with the triplicate copy received from the Central Excise Officer and if satisfied that the claim is in order, he shall sanction the rebate either in whole or in part.

(c) Claim of rebate by electronic declaration:-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.

(d) Special procedure for store for consumption on board an aircraft on foreign run:- Notwithstanding anything contained in the above paragraphs, 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 rebate shall be granted for such quantity of the products as remain on board the aircraft after completion of an internal flight but prior to its reversion to foreign run. The concerned 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.

(e) Cancellation of documents:- If the excisable goods are not exported, the Assistant Commissioner of Central Excise or the Deputy Commissioner of Central Excise shall cancel the export documents.

Explanation I - "duty" for the purpose of this notification means duties of excise collected under the following enactments, 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 Additional Duties of Excise (Textiles and Textile Articles) Act, 1978 (40 of 1978);

(d) the National Calamity Contingent duty leviable under section 136 of the Finance Act, 2001 (14 of 2001), as amended by section 169 of the Finance Act, 2003 (32 of 2003) and further amended by section 3 of the Finance Act, 2004 (13 of 2004);

(e) special excise duty collected under a Finance Act;

(f) additional duty of excise as levied under section 157 of the Finance Act, 2003 (32 of 2003);

³[(g) Education cess on excisable goods as levied under section 91 read with section 93 of the Finance (No.2) act 2004(23 of 2004).]

⁴[(h) 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.]

²[(i) 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.]

⁸[( j) Infrastructure Cess leviable under sub-clause (1) of clause 159 of the Finance Bill, 2016, which clause 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. ]

Explanation II - For the purpose of this notification, the expression 'electronic declaration" means the declaration of the particulars relating to the export goods, lodged in the Customs Computer System, through the data-entry facility provided at the Service Center or the data communication networking facility provided by the Indian Customs and Central Excise Gateway (called ICEGATE), from the computer of the person authorized for this purpose.

Explanation III - For the purposes of this notification, "Maritime Commissioner" means the Commissioner of Central Excise under whose jurisdiction one or more of the port, airport, land customs station or post office of exportation, is located.

 

Annexure

Range...........
Division..............

Address.....................

 

Commissionerate....................

Original (White)/Duplicate (Buff)
Triplicate (Pink)/Quadruplicate (Green)

FORM A.R.E. 1

Application for removal of excisable goods for export by (Air/Sea/Post/Land)*

To

Superintendent of Central Excise

........................(Full Postal Address)

1. Particulars of Assistant/Deputy Commissioner of Central Excise]/Maritime Commissioner of Central Excise from whom rebate shall be claimed/with whom bond/undertaking is executed and his complete postal address.

2. I/We ........ of ..............propose to export the under-mentioned consignment to ........... (Country of destination) by Air/ Sea/ Land/ Parcel Post under claim for rebate/ bond/ undertaking*.

 

3. I/We hereby certify that the above- mentioned goods have been manufactured.

(a) availing facility/without availing facility of CENVAT credit under CENVAT Credit Rules, 2002

(b) availing facility/without availing facility under Notification No.21/2004-Central Excise (N.T.), dated the 6th September, 2004 issued under rule 18 of Central Excise Rules, 2002.

(c) availing facility/without availing facility under Notification No.43/2001-Central Excise (N.T.), dated the 26th 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 License/Under Claim of Duty Drawback under Customs and 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 and Designation (SEAL)

_________________________________

_________________________________

 

PART A

Certification by Central Excise Officer

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 Stock Account, on the goods described overleaf.

OR

Certified that the owner has entered into Bond No. ............ under Rule 19 of Central Excise Rules, 2002 with the............................[F.No.___________________], duly accepted by the Assistant Commissioner/Deputy Commissioner of Central Excise________ on _________(Date).

2. Certified that I have opened and examined the packages No.............. and found that the particulars stated and the description of goods given overleaf and the packing list (if any) are correct and that all the packages have been stuffed in the container No. ............... with Marks .................. and the same has been sealed with Central Excise Seal/One Time Seal (OTS) No. .............

3. I have verified with the records, the exporter is only availing the export incentives, as specified in box No.6 and found it to be true.

4. Certified that I have drawn three representative samples from the consignment (wherever necessary) and have handed over, two sets thereof duly sealed to the exporter/his authorised representative.

Place.....................
Date ........................

Signature

(Name in Block Letters)

Superintendent of Central Excise

Signature

(Name in Block Letters)

Inspector of Central Excise

 

PART B

CERTIFICATION BY THE OFFICER OF CUSTOMS

Certified that the consignment was shipped under my supervision under Shipping Bill No_______ dated _______by S.S./Flight No. ______which left on the_______ day of________ (Month)__________(year)

OR

Certified that the above-mentioned consignment was stuffed in Container No._____________________ belonging to Shipping Line_________________ based on the "Let Export Order" given on ____________day of.________(Month)__________year) on the Shipping Bill No______ dated________ and sealed by seal/one time lock No._______________ in my supervision and the container was handed over to the Custodian M/s______________ for being shipped via ___________________(Name of the Port).

OR

Certified that the above-mentioned consignment has been duly identified and has passed the land frontier today at_______in its original condition under Bill of Exports No______________ Place_____________ Date_____________.

Signature

(Name and designation of the Officer of Customs in Block Letters)/(Seal)

________________________________

________________________________

PART C

EXPORT BY POST

Certified that the consignment described overleaf has been dispatched by foreign post to on .. day of 200.

Place………………

Date ……………….

Signature of Post Master with 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.

[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. 37/2007 CE (NT) dated 17/9/2007

2. Has been inserted vide Notification No.17/2007- Central Excise (N.T.) dated 8/3/2007

3. Has been substituted vide Notification No. 28/2004 CE (NT) dated 21/10/2004

4. Has been inserted vide Notification No. 15/2005 Central Excise (N.T.) dated 1/3/2005

5. Substituted vide notification no. 24/2011 CE(NT) dated 5-12-2011, w.e.f. 1.3.2012, before it was read as, “other than Nepal and Bhutan”

6. Substituted vide Not. 18/2016 - Dated 1-3-2016, before it was read as, “the market price”

7. Inserted vide Not. 18/2016 - Dated 1-3-2016

8. Inserted vide Not. 26/2016 - Dated 5-5-2016