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TMI BlogRebate of whole of the duty paid on excisable goods used in manufacture or processing of export goodsX X X X Extracts X X X X X X X X Extracts X X X X ..... finished goods proposed to be manufactured or processed along with their rate of duty leviable and manufacturing/processing formula with particular reference to quantity or proportion in which the materials are actually used as well as the quality. The declaration shall also contain the tariff classification, rate of duty paid or payable on the materials so used, both in words and figures, in relation to the finished goods to be exported. 7[(1B) The declaration filed under paragraph (1A) shall be accompanied by a Chartered Engineer's certificate in respect of correctness of the ratio of input and output where a copy of the Standard Input Output Norms notified by Director General of Foreign Trade, Ministry of Commerce, if fixed, is made available to the Chartered Engineer before obtaining the certificate, in respect of goods manufactured or processed.] 8[(2) Approval of declaration.- The Assistant Commissioner of Central Excise or the Deputy Commissioner of Central Excise may grant permission to the applicant for manufacture or processing and export of finished goods before commencement of export of such goods on the basis of certificate issued by the Chartered Engineer and the d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... The goods shall be exported on the application in Form A.R.E. 2 specified in the Annexure to this notification and the procedures specified in Ministry of Finance (Department of Revenue) notification No.19/2004-Central Excise (N.T.), dated the 6th September, 2004 or in notification No. 42/2001-Central Excise (N.T.), dated the 26th June, 2001 shall be followed. (6) Presentation of claim of rebate. - The claim for rebate of duty paid on materials used in the manufacture or processing of goods 11[shall be lodged, before the expiry of the period specified under section 11B of the Central Excise Act, 1944(1 of 1944),] only with the Assistant Commissioner of Central Excise or Deputy Commissioner of Central Excise having jurisdiction of the place approved for manufacture or processing of such export goods. Explanation: - "duty" means for the purposes of this notification, duties of excise collected under the following enactment, namely: - (a) the Central Excise Act, 1944 (1 of 1944); (b) the Additional Duties of Excise (Goods of Special Importance) Act, 1957 (58 of 1957); (c) the Additional Duties of Excise (Textiles and Textile Articles) Act, 1978 (40 of 1978); (d) the N ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... _ propose to export the under mentioned goods (details of which are given in Table 1 below) to ____________________ (country of destination) by *air/sea / land /post parcel* under claim for rebate of duty paid on excisable materials used in the manufacture and packing of such goods. 3. *The finished goods being exported are not dutiable. or We intended to claim the rebate of Central Excise Duty paid on clearances of goods for export under notification No.19/2004-Central Excise (N.T.), dated the 6th September, 2004 issued under Rule 18 of Central Excise Rules, 2002. or The export goods are intended to be cleared without payment of Central Excise Duty under notification No.42/2001-Central Excise (N.T.), dated the 26th June, 2001 issued under Rule 19 of Central Excise (No.2) Rules, 2001. TABLE 1 (Details of goods to be exported) Sl. No. Description of pack-ages Marks and Nos. on pack-ages Gross Weight Net Weight and quan-tity of goods** Des-crip-tion of finished goods Value 1 2 3 4 5 6 7 Finished Stage Central Excise Duty Invo-ice No. and date Bond/ Under-taking execu-ted under rule 19 (if any) Amount of Rebate Claimed under rule 18 Rema-rks Rate Amo-unt 8 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s payable as recoded at entry number___ in Daily Stock Account. or *the owner has entered into B-1 bond No ____________ /given an Undertaking ______under Rule 19 of Central Excise Rules, 2002 with the ____________________________ or *the finished goods being exported are not dutiable. 2. Certified that I have opened and examined the packages No. ___________________ and found that the particulars stated and the description of goods given overleaf read with the invoice and the packing list (if any) correct *[and that all the packages have been stuffed in the container No. _______________ with Marks ________________]*and the same has been sealed with Central Excise Seal/*One Time Seal (OST) No. ________________ 3. I have verified with the records, the declaration of the manufacture given at Sl. No. 3 overleaf regarding non-availment of credit under 12[the CENVAT Credit Rules, 2004] and found it to be true. 4. Certified that I have drawn three representative samples from the consignment and have handed over two sets thereof duty sealed to the manufacturer/ his authorised representative (wherever feasible). 5. Certified that the material consumption as indicated in Table 2 overlea ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... __________ Assistant/Deputy Commissioner of Central Excise PART D Rebate Sanction Order under rule 18(2) (On Original, Duplicate and Triplicate) Refund Order No. _______________ dated ______________________ Rebate of Rs. ____________________ (Rupees ________________________________ sanctioned vide cheque No. ___________________ dated __________________ Place __________________ Date _______________ Assistant/Deputy Commissioner of Central Excise [F.No.209/24/2003-C.X.6] *Strike out inapplicable portions (Neerav Kumar Mallick) Under Secretary to the Government of India *************************** Notes : 1. Has been inserted vide Notification No. 12/2007 CE (NT) dated 1/3/2007 2. Has been inserted vide Notification No. 17/2007 CE (NT) dated 8/3/2007 3. Has been inserted vide Notification No. 15/2005 CE (NT) dated 1/3/2005 4. Has been substituted vide Notification No. 30/2004 CE (NT) dated 21/10/2004 5. Substituted vide notification no. 2/2012 CE(NT) dated 22-2-2012 w.e.f. 1.3.2012, before it was read as, "to any country except Nepal and Bhutan" 6. Renumbered as (1A) vide Not. 21/2016 - Dated 1-3-2016 w.e.f. 1st March, 2016 7. Inserted vide Not. 21/2016 - Dated 1- ..... X X X X Extracts X X X X X X X X Extracts X X X X
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