9911796707
TMI BlogThis notification specifies the conditions and procedure for granting rebate of dutyX X X X Extracts X X X X X X X X Extracts X X X X ..... ort goods shall, on their exportation out of India, to any country except Nepal and Bhutan, be paid subject to the conditions and the procedure specified hereinafter: (1) Filing of declaration. - The manufacturer or processor shall file a declaration with the Assistant Commissioner of Central Excise or the Deputy Commissioner of Central Excise having jurisdiction over the factory of manufacture describing the 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 p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... remove the materials as such or after the said materials have been partially processed during the course of manufacture or processing of finished goods to a place outside the factory - a. for the purposes of test, repairs, refining, reconditioning or carrying out any other operation necessary for the manufacture of the finished goods and return the same to his factory without payment of duty for further use in the manufacture of finished goods or remove the same without payment of duty in bond for export, provided that the waste, if any, arising in the course of such operation is also returned to the said factory of the manufacture or process; or b. for the purpose of manufacture of intermediate products necessary for the manufacture o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nce) Act, 1957 (58 of 1957); c. the Additional Duties of Excise (Textiles and Textile Articles) Act, 1978 (40 of 1978); d. special excise duty collected under a Finance Act. Annexure ARE 2 No.______________ Original (White) Duplicate (Buff) Triplicate (Pink) Quadruplicate (Green) Quintuplicate (Blue) Form A.R.E. 2 Combined application for removal of goods for export under claim for rebate of duty paid on excisable materials used in the manufacture and packing of such goods and removal of dutiable excisable goods for export under claim for rebate of finished stage Central Excise Duty or under bond without payment of finished stage Central Excise Duty leviable on export goods. To The Superintendent ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e 19 (if any) Amount of Rebate Clai-med under Rule 18 Rema-rk-s Rate Amo-unt 1 2 3 4 5 6 7 8 9 10 11 12 13 *Strike out portion not applicable **Quantity of goods to be furnished in units of sale where it is different than weight. #Write NA where exports are under bond/letter of undertaking in terms of Rule 19 or where goods are not chargeable to duty TABLE 2 Details of duty paid excisable Materials and Packing materials used in manufacture of export goods for which rebate under notification _________ dated _____ is being claimed S. No. Name/description of materials/ packing with technical specification/ Quantity ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e 1: The A.R.E. 2 should be submitted by the manufacturer at least 24 hours intended removal of goods for export, to the superintendent of Central Excise. Note 2 : A running serial of the factory starting with one every financial year should be allotted to every A.R.E. 2 FOR DEPARTMENT USE PART A CERTIFICATION BY THE CENTRAL EXCISE OFFICER 1. Certified that *duty has been paid on the goods described above or duty is 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 (No.2) Rules, 2001 with the ____________________________ or *the finished goods being exported are not dutiable 2. Certif ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ted by the Superintendent to the Assistant Commissioner of Central Excise along with Triplicate copy of A.R.E. 2 Note 4 : The original -duplicate and sixtuplicate shall be returned to the manufacturer for presenting to the Customs Officer. PART B Certification by the Customs Officer 1. Certified that I have examined the consignment described overleaf, and the seals on the packages were found intact and I have satisfied myself that particulars of the consignment are as specified overleaf except for the shortages mentioned below: _________________________________________________________________________________________________________ 2. Certified that the exports are not under Duty Drawback Scheme. It is further certified th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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