Export - Rebate of duty on export of all excisable goods except mineral oils and ship stores - 41/94 - Central Excise - Non Tariff

Export - Rebate of duty on export of all excisable goods except mineral oils and ship stores

Notification No. 41/94-C.E. (N.T.)

Dated 12-9-1994

In exercise of the powers conferred by clause (a) of sub-rule (1) of rule 12 of the Central Excise Rules, 1944, the Central Government hereby directs that rebate of duty paid on the excisable goods as specified in the Table annexed hereto, shall on their exportation out of India to any country except Nepal and Bhutan, be made to the extent specified in column (3) thereof :

Provided that -

(i) the excisable goods shall be exported after payment of duty directly from a factory or a warehouse;

(ii) the excisable goods are exported by the exporter in accordance with the procedure set out in Chapter IX of the Central Excise Rules, 1944;

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

(iv) the claim or, as the case may be, supplementary claim, for rebate of duty is lodged with the Maritime Collector of Central Excise or the Collector of Central Excise having jurisdiction over the factory of manufacture or warehouse, as mentioned in the relevant export documents; together with the proof of due exportation within the time limit specified in section 11B of the Central Excises and Salt Act, 1944 (1 of 1944);

(v) the market price of the excisable goods at the time of exportation is, in the opinion of the Collector of Central Excise not less than the amount of rebate of duty claimed;

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

(vii) the exporter undertakes to refund any rebate of duty erroneously paid, to the Collector of Central Excise sanctioning such rebate in accordance with provisions of section 11A of the Central Excises and Salt Act, 1944 (1 of 1944);

(viii) if the excisable goods are not exported or the proof of export thereof is not furnished to the satisfaction of the Collector of Central Excise or, as the case may be, the Maritime Collector of Central Excise in the manner and within the prescribed time limit, the said officer on an application being made by the exporter or otherwise, shall cancel the export documents;

(ix) if exported -

(a) by land, the export shall take place by such routes or such land Customs Stations or Border Check Posts as have been approved by the Central Government;

(b) by parcel post, the parcel is delivered by the exporter at the Post Office of despatch within six months of the payment of duty :

Provided that rebate of duty paid on those excisable goods, which are prohibited under any law for the time being in force, shall not be made.

Explanation. -  "Duty" means for the purposes of this notification, duties of excise collected under the following enactments, namely :-

 (a) the Central Excises and Salt Act, 1944 (1 of 1944);

(b) the Mineral Products (Additional Duties of Excise and Customs) Act, 1958 (27 of 1958);

(c) the Additional Duties of Excise (Goods of Special Importance) Act, 1957 (58 of 1957);

(d) the Additional Duties of Excise (Textiles and Textile Articles) Act, 1978 (40 of 1978);

(e) Special excise duty collected under a Finance Act.

TABLE

Sl. No.	Excisable goods	Extent of rebate of duty
(1)	(2)	(3)
	All excisable goods falling under the Schedule to the Central Excise Tariff Act, 1985 (5 of 1986), except the following goods -	Whole
	mineral oil products falling (a) 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;
	goods (b) exported as ships stores for consumption on board a vessel bound for any foreign port.