9911796707
TMI BlogExport under Claim for rebate of duty on excisable materials used in the manufacture of export goods [Rule 12(1)(b)] procedure regardingX X X X Extracts X X X X X X X X Extracts X X X X ..... (N.T), dated 22-9-1994 issued under the new rule permits grant of rebate of duty paid on any excisable materials used in the manufacture and packing of the goods exported. The notification details the conditions for claiming such rebate of duty. Benefit of Notification No. 42/94-C.E. (N.T.) is not available for exports to Nepal or Bhutan and such exports are governed by separate instructions. 2.1 The salient features of the new rules and the notification issued thereunder are briefly summarised below :- 2.2 The benefit of input stage rebate under Rule 12(1)(b) can be claimed on export of all finished goods whether excisable or not. But by Notification No. 42/94 the facility has been extended only to goods appearing under the Schedule to the Central Excise Tariff Act, 1985. It is not necessary that the eligible finished goods to be exported are chargeable to Central Excise duty. Consequently the benefit under Rule 12(1)(b) can be claimed even by a unit exempted from registration under Rule 174 of Central Excise Rules, 1944 in view of production of goods exempted from payment of Central Excise Duty. 2.3 Benefit of input stage rebate can be claimed by a manufacture of finished g ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l and Bhutan. The earlier instructions on the subject which are inconsistent with these instructions, the new rules, and the notifications issued thereunder may be treated as withdrawn. Declaration Permission 4.1 The manufacturer of finished goods intending to export such goods, under claim for rebate of Central Excise Duty on materials/inputs shall file a declaration (in quintuplicate) to the Collector of Central Excise having jurisdiction over the factory where finished goods for export are manufactured. The declaration shall contain details of finished goods to be exported, the details of materials required and their consumption ratios. 4.2 Proforma of declaration to be filed in terms of Notification 42/94-C.E. (N.T.) is enclosed (Annexure I). Dated acknowldgment or postal receipt of despatch by registered post shall be adequate proof of submission of the declaration. 4.3 The declaration should be filed complete in all respects by the manufacturer intending to avail the facility of input stage rebate. A neat flow diagram alongwith the write up of manufacturing process may be enclosed. Where there are more than one export product, separate statement of the consumptio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Central Excise, retaining one copy for his records. 4.9 (1) Based on the verification carried out by the Central Excise Officer, or otherwise, where the Collector of Central Excise is satisfied that the consumption norms claimed are reasonable and that the applicant has proper facility for carrying out the manufacture of goods for exports, the Collector may grant permission to the applicant for manufacture and export of finished goods under claim for rebate of Central Excise duties paid on materials used in the manufacture of finished goods exported. The letter of permission shall clearly indicate the conditions subject to which benefit under Rule 12(1)(b) of Central Excise Rules, 1944 shall be available. A proforma in which such permission may be granted is enclosed (Annexure II). A copy of the permission with verified declaration shall also be sent to the Assistant Collector of Central Excise and the Superintendent of Central Excise. 4.9 (2) If for any reason the Collector of Central Excise could not satisfy himself with reference to the correctness of the consumption norms claimed by the applicant and the product is being manufactured for the first time in his jurisdiction, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed directly from the factory where such goods are manufactured or from dealers registered under Rule 174 of Central Excise Rules. The excisable materials and packing should be obtained in the original packed condition. The invoice should be in the name of the manufacturer of export goods. Accounts Returns 5.2 The manufacturer shall maintain register of duty paid materials brought to the factory for manufacture of finished goods for export under claim for input stage rebate under Rule 12(1)(b) in the proforma of RG 26. The account for finished goods manufactured and exported may be maintained in the proforma of RG 27. The manufacturer shall also file a quarterly return in form RT 14, of materials received and finished goods cleared. 5.3 Any officer duly empowered by the Assistant Collector in this behalf shall have access at all reasonable times to any premises indicated in the application and to any place where goods for export are processed or stored. The applicant shall also permit the officer of Central Excise access to any records relating to the production, storage and export of goods. Removal for Export 6.1 The AR 5 application in sixtuplicate should be subm ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... acturer. The value declared on the AR 5 should be as per Section 4 of the Central Excises and Salt Act, 1944. After the Supdt. of Central Excise is satisfied that the information contained in the AR 5 is true and after verifying that necessary bond [where goods are being exported under bond in terms of Rule 13(1)(a)] has been executed by the manufacturer, he would allow the clearances for exports and also sign on the AR 5 at appropriate places and put his stamp with his name and designation below his signature. 6.8 The Superintendent of Central Excise examining the consignment shall draw representative samples (wherever feasible) in triplicate. He would handover two samples duly sealed to the manufacturer or his authorised agent for delivering to the Customs Officer at the point of export. He would retain the third set for his records. The export consignment shall be sealed by the Superintendent of Central Excise before permitting clearances. 6.9 The facility of export without presence of the Central Excise officer shall not be available for exports under Rule 12(1)(b). 6.10 Where the consumption data furnished in Table 2 of the AR 5 is exhaustive and the Superintendent of Ce ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er :- Original and :Sixtuplicate Both to be handed over to the Exporter. Original shall be used by the exporter for claiming rebate from the Assistant Collector of Central Excise having jurisdiction over the factory. Sixtuplicate copy shall be used for DEEC endorsement. This copy shall be presented by the exporter for endorsement of exports in the DEEC. At that stage the same shall be retained in the DEEC Cell of the Customs House for its record. :Duplicate To be sent to the Assistant Collector of Central Excise (may also be handed over to the exporter under a sealed cover for delivering to the Assistant Collector of Central Excise). 7.2 Where goods being exported are made from materials bearing high Central Excise Duty such as polyester filament fabrics/knitwears made from polyester filament yarn, the goods must be examined at the point of export notwithstanding the fact that the same has been sealed at the factory gate by the Superintendent of Central Excise. Samples should be invariably drawn in such cases for testing. Where test reports indicate otherwise, a report should be submitted to the Assistant Collector of Central Excise besides taking ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rebate should be filed within the time stipulated under Section 11B of the Central Excises and Salt Act, 1944. 8.3 For claiming rebate, the exporter shall submit the following documents along with the prescribed application :- Original — copy of the AR 5 duly endorsed by the Customs Officer; Duly — attested copy of Shipping Bill (Export Promotion Copy) Duly — attested copy of Bill of Lading/Airway Bill Duplicate — Excise Duty was paid copy of the Central Excise Invoice under which Central under Rule 12(1)(a) is alsoon goods cleared for export. [where rebate being claimed] Duplicate — sealed cover (if copy of the AR 5 received from the Customs Officer in a obtained). 8.4 The Assistant Collector of Central Excise shall carefully examine the refund claim and satisfy himself that the exports are not under claim for duty drawback. He will also satisfy himself that the exports are neither under VABAL nor QBAL (as indicated above) issued prior to 31-3-1995 (where the Shipping Bill indicates that the same is a Drawback Shipping Bill or the Shipping Bill contains an endorsement that the same is in discharge of export obligation under VABAL or Q ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 1-3-1995 : 100MT (Duty rate 1500 PMT) Rebate = 20 x 1000 + 50 x 1100 + 35 x 150 = 127500 Miscellaneous : 9.1 The rebate of duty will not be allowed if — The market price of the goods is less than the rebate amount. — The amount of rebate admissible is less than Rs. 500/-. 9.2 Notification No. 42/94-C.E. (N.T.) permits a manufacturer to remove the raw materials or intermediate products for processing without payment of Central Excise Duty. The general job-work provisions under Chapter VAA of Central Excise Rules, 1944, will apply. Care should be taken that this movement is permitted only for a single stage activity. The goods, after going to one job worker, shall not be permitted to go to the another job worker, and it will be necessary to bring the goods back to the factory for further processing. 9.3 Collector may issue detailed Trade notice/s and standing order/s in this regard. Copies of all the Trade Notices and Standing Orders may be endorsed to the Board and DGICCE. [Annexure not printed - See 1995 (78) E.L.T. (T104)] - Circular - Trade Notice - Public Notice - Instructions - ..... X X X X Extracts X X X X X X X X Extracts X X X X
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