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TMI BlogCentral Excise (11th Amendment) Rules, 1994 - Change in Export ProcedureX X X X Extracts X X X X X X X X Extracts X X X X ..... the Central Excise Rules, 1944 (hereinafter referred to as the said Rules), for rules 12, 12A, and 13, the following rules shall be substituted, namely :- "12. Rebate of duty. - (1) The Central Government may, from time to time, by notification in the Official Gazette, grant rebate of - (a) duty paid on the excisable goods; (b) duty paid on materials used in the manufacture of goods; If such goods are exported outside India or shipped as provision or stores for use on board a ship proceeding to a foreign port, to such extent and subject to such safeguards, conditions and limitations as regards the class or description of goods, class or description of materials used for manufacture thereof, destination, mode of transport and othe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... les, components, semi-finished goods, assemblies, sub-assemblies, intermediate goods, accessories, parts and packaging materials required for manufacture of export goods but does not include capital goods used in the factory in or in relation to manufacture of export goods. (4) The provisions of this rule shall not apply to such excisable goods, export of which are prohibited under any law for the time being in force. 13. Export in bond of goods on which duty has not been paid. - (1) The Central Government may, from time to time, by notification in the Official Gazette - (a) permit export of specified excisable goods in bond without payment of duty, from a factory of manufacture or warehouse; (b) specify materials, removal of whic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... xplanation II. - In this rule, the term 'materials' shall include raw materials, consumables, components, semi-finished goods, assemblies, sub-assemblies, intermediate goods, accessories, parts and packaging materials used in the manufacture of export goods but does not include capital goods used in the factory in or in relation to manufacture of export goods." 3. For rule 185 of the said rules, the following rule shall be substituted, namely :- "185. Proper numbering of packages meant for export. - (1) Packages in which goods to be exported are packed shall be legibly marked in ink or oil colour or in such other durable manner as the Collector of Central Excise may allow, with a progressive number commencing with No. 1 for each cale ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... with those cited in the application including the particulars of the duty paid or payable, shall seal each package in the manner and method as specified by the Collector of Central Excise and endorse each copy of the application in token of having such examination done. (3) The proper officer shall return the original, duplicate and sixtuplicate copies to the exporter. The triplicate copy shall be sent by the proper officer to the Maritime Collector of Central Excise either by post or by handing over to the exporter in a tamper-proof sealed cover. The proper officer shall send the quadruplicate copy to his Chief Accounts Officer and retain the quintuplicate for his record. The exporters shall use the sixtuplicate copy for the purpose of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... triplicate copy of application to the Maritime Collector of Central Excise either by post or by handing over to the exporter in a tamper-proof sealed cover, quadruplicate copy to his Chief Accounts Officer and retain the quintuplicate copy for his records. The application shall contain the amount of duty and value of goods in figures as well as in words : Provided that where goods are not exported directly from the factory of manufacture, the triplicate and quadruplicate copies shall be sent by the proper officer to the Superintendent having jurisdiction over the factory of manufacture, who shall after verification forward the triplicate copy to the Maritime Collector of Central Excise either by post or by handing over to the exporter in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion either by post or by handing over to the exporter in a tamper-proof sealed cover, to the officer specified in the application for removal, from whom exporter wants to claim rebate. The exporter shall use the sixtuplicate copy for the purposes of claiming draw back." 5. For rule 189 of the said rules, the following rule shall be substituted, namely :- "189. Presentation of claim for rebate. - (1) Claim of rebate of duty in the proper form shall be lodged along with original copy of the application of removal to the Collector of Central Excise having jurisdiction over the factory of manufacture or, as the case may be, the respective Maritime Collector of Central Excise of port of exportation at Bombay, Calcutta, Madras, Pradeep, Vi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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