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Production Based duty on Pan Masala – Exemption on their exportation out of India

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..... overnment of India Ministry of Finance (Department of Revenue) Notification No. 32/2008-Central Excise (N.T.) New Delhi the 28 th August, 2008 G.S.R. (E).- In exercise of the powers conferred by rule 18 of the Central Excise Rules, 2002 read with rule 14 of the Pan Masala Packing Machines (Capacity Determination And Collection of Duty) Rules, 2008 , the Central Govern .....

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..... tory of manufacture or warehouse or within such extended period as the Commissioner of Central Excise may allow; (v) the claim or the supplementary claim for rebate of duty, as the case may be, shall be lodged with the Assistant Commissioner or Deputy Commissioner of Central Excise having jurisdiction over the factory of manufacture or warehouse, together with the proof of due exportation, withi .....

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..... No. 19/2004-C.E(NT) dated 6 th September, 2004 shall be followed mutatis mutandis; (x) the exporter shall also indicate the number of pouches of excisable goods exported in the invoice, ARE 1 and any other document used for export TABLE Sl No Description of goods Extent of rebate (1) (2) (3) Pan Masala falling under tar .....

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..... hereby clarified that for the purposes of determining D and Q, all packing machines used for manufacture of goods of said Retail Sale Price which has been exported, shall be taken into account whether the goods manufactured from said machines have been cleared for export or for other clearances. Formula 2.-' Maximum amount of rebate per pouch' shall be calculated in the following manner, namel .....

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