Rebate for exports of unblended tea for merchant exporters - 014/88 - Central Excise - Tariff

Rebate for exports of unblended tea for merchant exporters

Notification No. 14/88-C.E.

Dated 1-3-1988

In exercise of the powers conferred by rule 12 of the Central Excise Rules, 1944, the Central Government hereby grants rebate of the duty of excise paid on unblended tea (hereinafter referred to as the goods), falling under sub-heading No. 0902.19 of the Schedule to the Central Excise Tariff Act, 1985 (5 of 1986), on its export outside India, except to Nepal and Bhutan, at the rate of fifty paise per kilogram :

Provided that -

(1)   the goods are exported by the exporter otherwise than directly from a factory or warehouse;

(2) the goods are exported by the exporter in accordance with the procedure set out in the Appendix to this Notification;

(3) the value of the goods at the time of exportation is, in the opinion of the Collector of Central Excise, not less than the amount of rebate claimed;

(4) the amount of rebate admissible is not less than five rupees;

(5) the amount of rebate claimed does not exceed the excise duty paid on the goods;

(6) the duty of excise under the said Schedule has been paid on the goods on or after 9th September, 1986;

(7) the exporter undertakes to refund to the Collector of Central Excise, on demand being made within six months of the date of payment, any rebate erroneously paid to him.

APPENDIX

1. The exporter of such goods shall apply to the Collector of Central Excise within whose jurisdiction he carries on his business in Form A annexed hereto, with such modifications, if any, as he may specify, for registration for export.

2. The exporter shall similarly get the registration renewed in the month of January every year on an application being made in Form A.

3. Rebate of excise duty shall be allowed in respect of the goods exported -

(a) through the ports of Bombay, Madras, Calcutta, Cochin, Kakinada, Visakhapatnam, Jamnagar, Mangalore, Bhavnagar, Veraval, Porbander, Tuticorin, Kandla and Cudalore by the respective Meritime Collector of Central Excise.

(b) through any other port or by land, by the Collector of Central Excise with whom the exporter is registered.

4. The exporter shall present an application to the Collector of Central Excise in Form B annexed hereto with such modifications, if any, as he may specify, before the expiry of the period specified in section 11B of the Central Excises and Salt Act, 1944 (1 of 1944), together with the Bill of Lading or Shipping Bill duly certified by the Customs authorities to the effect that the goods have in fact been exported.

FORM 'A'

(See paragraphs 1 and 2 of Appendix)

Application for registration/renewal of registration for export under claim for rebate for unblended tea exported under rule 12 of the Central Excise Rules, 1944

(Delete the letters and words not applicable)

To

The Collector of Central Excise,

……………………………………

Sir,

I/We....................residing at..................Taluk District.....................request that I/we desire to register/renew my/our registration to export .......................(unblended tea) under claim for rebate of duty for the year........................

2. I/We agree to abide by the provisions of the Central Excise Rules, 1944, in respect of the goods under claim for rebate of duty.

Signature(s) of Exporter(s)

Full address............….........

Date…........................….......

FORM 'B'

(See paragraph 4 of Appendix)

Application for export of goods under claim for rebate of duty under rule 12 of the Central Excise Rules, 1944

To

The Collector of Central Excise,

……………………………………

Sir,

I/We have exported the undermentioned quantity of unblended tea to.................................(name of the country). A copy of the relevant Bill of Lading/Shipping Bill as duly attested is attached. I/we request that the rebate of duty to the extent admissible to me/us may be granted :-

(i) Central Excise Registration

(ii) Particulars of the goods exported -

(a) Full description of the goods

(b) Quantity-Gross/Net

(c) Value

(iii) No. and date of the Bill of Lading/Shipping Bill.

(iv) Amount or rebate claimed.

(v) Details regarding excise duty paid on the export consignment :

(a) On tea purchased other than in auctions :-

Name of the garden	Gate Pass No. and Date	Rate of duty	Total quantity covered under the Gate Pass	Quantity exported in this consignment from the total quantity referred to in column (4)
(1)	(2)	(3)	(4)	(5)

(b) On tea purchased in auctions :-

(Details to be furnished as per broker's certificate)

Auction Lot No. and Date	Name of the garden	Gate Pass No. and date	Rate of duty	Total quantity covered under the Gate Pass	Quantity exported in this consignment from the total quantity referred to in column (5)
(1)	(2)	(3)	(4)	(5)	(6)

I/We certify that the aforesaid particulars are correct and I/We am/are rightful claimant(s) to the rebate of excise duty due thereon which may be allowed in my/our favour.

I/We undertake to refund, on demand being made, within six months on the date of payment any rebate erroneously paid to me/us.

I/We declare that no separate claim for rebate of duty in respect of the goods covered by this application has been or will be made under the Customs and Central Excise Duties Export Drawback (General) Rules, 1960, and that the duty has been paid on the said goods.

Signature and full address of the claimant(s)

Date............……………..

Refund Order No………

Date............……………….

The claim of Shri/Messrs........................has been scrutinised with the relevant Bill of Lading/Shipping Bill, and a rebate of Rs..................(Rupees..............................) is sanctioned.

Date……………..

Collector of Central Excise