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TMI BlogExport - Rebate on materials used in manufacture of goods exported out of IndiaX X X X Extracts X X X X X X X X Extracts X X X X ..... b) of sub-rule (1) of rule 12 of the Central Excise Rules, 1944, the Central Government hereby directs that rebate of duty paid on materials used in the manufacture of goods as specified in column (2) of the Table annexed hereto shall, on their exportation out of India, to any country except Nepal and Bhutan, be made to the extent specified in column (3) thereof : Provided that - (i) the manuf ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fore the commencement of manufacture of such goods; (iii) the manufacturer shall obtain the excisable materials to be utilised in the manufacture and packing of the finished goods intended for export directly from the registered factory in which such goods are produced, accompanied by documents evidencing payment of duty : Provided that the manufacturer may procure excisable goods from open ma ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion is also returned to the said factory of the manufacture; (b) for the purpose of manufacture of intermediate products necessary for the manufacture of final product and return the said intermediate products to his factory for further use in the manufacture of final product without payment of duty or remove the same, without payment of duty in bond for export, provided that the waste, if any, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tional Duties of Excise (Goods of Special Importance) Act, 1957 (58 of 1957); (d) the Additional Duties of Excise (Textiles and Textile Articles) Act, 1978 (40 of 1978); (e) Special excise duty collected under a Finance Act. Explanation II - The expressions "manufacture" and "material" used in the notification shall have the meanings respectively assigned to them in rule 12 of the Central ..... X X X X Extracts X X X X X X X X Extracts X X X X
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