Rebate of excise duty on tea used in the manufacture of blended tea or package tea exported - 409/86 - Central Excise - Tariff

Rebate of excise duty on tea used in the manufacture of blended tea or package tea exported

Notification No. 409/86-C.E.

Dated 9-9-1986

In exercise of the powers conferred by sub-rule (2) of rule 12A of the Central Excise Rules, 1944, the Central Government hereby directs that a rebate of the duty of excise at the rate of fifty paise per kilogram shall be allowed in respect of tea (hereinafter referred to as the goods) falling under heading No. 09.02 of the Schedule to the Central Excise Tariff Act, 1985 (5 of 1986) and used in the manufacture of blended tea or package tea, falling under heading No. 09.02 of the said Schedule, which is exported out of India :

Provided that -

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

(2) 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 the rebate of excise duty claimed;

(3) the amount of rebate of the excise duty admissible is not less than five rupees;

(4) 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;

(5) the duty of excise under the Central Excises and Salt Act, 1944 (1 of 1944) has been paid on such goods on or after the 9th September, 1986.

Explanation :- For the purposes of this notification, -

(a) "package tea" means tea packed in unit packs or containers of a type as are ordinarily put up for the purpose of retail sale abroad under a brand name and have been approved by the Tea Board constituted under section 4 of the Tea Act, 1953 (29 of 1953), only for the said purpose and includes packages known as "Jota" of two packs, packed together in which the net weight of tea contained in the basic pack unit does not exceed one kilogram.

(b) "brand name" means the brand name which is approved as aforesaid and which also complies with the requirements made by or under the provisions of the Trade and Merchandise Marks Act, 1958 (43 of 1958).

APPENDIX

1. The exporter of such goods shall apply in Form A for registration for export to the Collector of Central Excise within whose jurisdiction he carries on his business.

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 the 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 Cuddalore by the respective Maritime 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 in Form B, 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), 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 paragraph 1 of Appendix)

Application for Registration/Renewal of Registration for Export, under claim for Rebate for blended tea/package tea under rule 12A 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 our registration to export _____________ (blended tea/package tea) under claim for rebate of duty for the year___________.

2. I/We submit the details of the estimated quantity of blended tea/package tea to be exported, etc., as per the Schedule attached.

3. 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.

4. I/We declare that to the best of my/our knowledge and belief the information furnished herein is true and complete.

Signature(s) of Exporter(s)

 Full address___________________________

 Date _________________________________

SCHEDULE

(See paragraph 2 of Form A)

1. Quantity of blended tea/package tea which is estimated to be exported during the year__________.

2. Particulars of Central Excise licence, if any, held by the exporter.

3. If the exporter is a firm, the names of the partners, and if it is a company the names of the directors.

4. Business activities in which the exporter is engaged.

5. Financial standing of the exporter.

TABLE

S. No.	Description of the goods	Description and size of packing used.	Weight per unit of goods packed
			Gross		Net
(1)	(2)	(3)	(4)		(5)

Place ____________

Signature(s) of the Exporter(s)

Date _____________

FORM-B

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

To

The Collector of Central Excise,

____________________________

Sir,

I/We have exported the undermentioned quantity of blended tea/package tea to _________ (name of 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 No.

(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 of rebate claimed.

I/We certify that the aforesaid particulars are correct and I/we am/are the 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 of the date of payment any rebate erroneously paid to me/us.

I/We declare that no separate claim for rebate of duties in respect of excisable materials used in the manufacture of the goods covered by this application has been or will be made under the Customs and Central Excise Duties Drawback Rules, 1971, and that the duty has been paid on the excisable materials used in the manufacture of the said goods.

Date _______________

Signature and full address of the claimant(s)

Refund Order No. _________

Date _____________

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

Date ____________

Collector of Central Excise_____________