9911796707
TMI BlogExport of goods under claims of rebateX X X X Extracts X X X X X X X X Extracts X X X X ..... the factory premises under the claim for rebate of duty provided : (a) One AR-4 was generated for one gate pass. Similarly a separate AR-4 form is generated if the duty paid consignment have been cleared from different factories. (b) The particulars of the packages lying store were verified with the particulars given in AR-4/AR-4A form in such manner and according to such procedure as may be prescribed by the Collector. Further, the goods should have been in original factory packed condition. (c) The rebate was granted after verification from the originating range /CAO to the effect that goods had been originally cleared on payment of duty. The above instructions did not contemplate the duty paid goods be subject to any processing f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ty paid goods can be subjected to tests, repairs, reconditioning or carrying out any other operation subject to certain conditions. Board is therefore of the view that Commissioners of Central Excise may allow subsequent processing of duty paid goods for purpose of export only under Rule 12(1)(b) read with Notification No. 42/94-C.E. (N.T.). However, safeguards (as detailed in Board's Circular No. 129/40/95-CX, dated 29-5-1995 ) should be kept in mind while permitting such processing of the export goods. This Circular inter alia provides that — (i) Such permission be granted only by Commissioner of Central Excise after being satisfied that there is no danger to the revenue. (ii) Input-Output ratio is declared to Commissioner of Central ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uty as the duty has already been paid or the inputs at the time of their clearance from the originating factory. If the exporter wants to export he may be allowed without claim for rebate but he may avail the drawback route in such cases for export, if the export goods are eligible. In such cases export would not be allowed on AR-5 but on their own documents. (vi) The Original and Duplicate copies of the 52-A/57GG Invoice is defaced after allowing export. (vii) Rebate under Rule 12(1)(b) shall be lodged only with the Assistant Commissioner having jurisdiction over the place approved for operation under Rule 12(1)(b) by Commissioner of Central Excise. 6. The exporters can also avail of the cut and pack procedure by taking recours ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ules, including the Circulars No. 2/1975 dated 22-1-1975, 58/79 dated 29-11-1979, 9/84 dated 10-8-1984, 12/87 , 18/92 dated 18-12-1992 and the Circulars 129/40/95-CX dated 29-5-1995 , 81/81/94-CX dated 25-11-1994, 87/87/94-CX dated 26-12-1994 issued under the new export rules which are not consistent with these instructions have been superceded. As regards the past cases where the subsequent processing like cutting and packing of duty paid goods have been permitted under the old Rule 191 -A, the rebate claims should be checked and wherever the description/composition of export goods does not tally with the goods cleared on payment of duty, necessary action under law may be initiated. However, Commissioners must ensure that no genuine export ..... X X X X Extracts X X X X X X X X Extracts X X X X
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