Amendment to Notification No. 409/86-C.E. [Rule 12A] - 151/88 - Central Excise - Tariff

Amendment to Notification No. 409/86-C.E. [Rule 12A]

Notification No. 151/88-C.E.

Dated 27-4-1988

In exercise of the powers conferred by Sub-rule (2) of Rule 12A of the Central Excise Rules, 1944, the Central Government hereby makes the following amendments in the notification of the Government of India in the Ministry of Finance (Department of Revenue) No. 409/86-Central Excises, dated the 9th September, 1986, namely :-

In the said notification, -

(a) in the opening portion, for the words "rebate of the duty of excise at the rate of fifty paise per kilogram shall be allowed in respect of tea", the words "rebate shall be allowed of the whole of the duty of excise paid on tea" shall be substituted;

(b) in the proviso, clause (6) shall be omitted;

(c) in the Appendix, for clause 4, the following clause shall be substituted, namely :-

"4. The exporter shall present an application to the Collector of Central Excise before the expiry of the period specified in Section 11B of the Central Excises and Salt Act, 1944 (1 of 1944) in Form B annexed hereto together with the follo­wing documents, namely :-

(i) Bill of Lading or Shipping Bill duly certified by the proper officer of customs to the effect that the goods have in fact been exported;

(ii) in the case of tea purchased other than in auctions, the gatepasses;

(iii) in the case of tea purchased in auctions, the broker's catalogues indicating the details of the gatepasses and the broker's contract relating to the purchase of tea;

(iv) a work-sheet showing the details of the rebate claimed in such Form as the Collector of Central Excise may consider necessary and specify in this behalf;

(v) any other document as the Collector of Central Excise may consider necessary and specify in this behalf.";

(d) in Form B, in the opening paragraph, item (v) shall be omitted.