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TMI BlogExports of fabrics after cutting and packing under claims of rebate - RegardingX X X X Extracts X X X X X X X X Extracts X X X X ..... Delhi Subject : Exports of fabrics after cutting and packing under claims of rebate - Regarding. It has been brought to the notice of the Board that rebate claims are not being sanctioned where duty paid fabrics were exported after cutting and packing. 2. It has been reported that, in practice, the Divisional Assistant Commissioners had been granting permissions for cutting and re-packin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... te where procedure laid down under erstwhile Rule 191A was followed. The reference to observance of the procedure under Rule 191A is unintended and unnecessary, since if the procedure under Rule 191A had been followed, there would not have been need for any relaxation. This Circular had clearly mentioned that the Commissionerates should ensure that genuine exporters are not put to any difficulty. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Commissioner, (b) cutting and re-packing was done under Central Excise supervision after establishing the identity of goods with duty paying documents. (c) other substantial requirements of existing procedures were substantially complied with. In case of any departure from the strict procedure, veracity of the exports, identity of the goods, duty paid nature of the goods etc. can be establishe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vide F.No. 209/63/95-CX.6, dated 19-2-1996 (copy enclosed) may also be referred to for the guidance. Where any exporters had come to an adverse notice, their past as well as future claims should be got examined by a Senior Officer of the level of Additional Commissioner and dealt with on merits. 9. Field formations and trade may be informed suitably. The scrutiny of pending claims should be got ..... X X X X Extracts X X X X X X X X Extracts X X X X
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