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TMI Blog2006 (4) TMI 47X X X X Extracts X X X X X X X X Extracts X X X X ..... t the said goods had already crossed the Nepal border. The company made representation to the Assistant Commissioner of Central Excise as well as the jurisdictional of Assistant Commissioner for rebate claims. However, by the letter dated 26th July, 1999 the Superintendent of Central Excise (Technical) rejected the company's rebate claims on the ground that there was no provision to grant rebate duty of central excise on the goods exported to Nepal under the Central Excise Rules. The Company and one of its directors aggrieved by the communication of the Superintendent of Central Excise (Technical) rejecting their rebate claims have filed the present writ petition. 2.The reliefs claimed in the writ petition may be reproduced as it is: "(a) that this Hon'ble Court be pleased to declare Notifications bearing Nos. 41/94-C.E. (N.T.) and 42/94-C.E. (N.T.) both dated 22-9-1994 (Exhibit 'A-l' and Exhibit 'A-2' hereto) to the extent the same exclude the exporter of goods to Nepal and Bhutan are ultravires Article 14 and/or Article 19 (1) (g) and/or 300A of the Constitution of India. (b) that this Honourable Court be pleased to issue a writ of Mandamus or a writ in the nature of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... duty directly from a factory or a werehouse; (ii) the excisable goods are exported by the exporter in accordance with the procedure set out in Chapter IX of the Central Excise Rules, 1944; (iii) the excisable goods shall be exported within six months from the date on which they were cleared for export from the factory of manufacture or werehouse or within such extended period as the Collector of Central Excise may in any particular case allow; (iv) the claim or, as the case may be, supplementary claims, for rebate of duty is lodged with the Maritime Collector of Central Excise or the Collector of Central Excise having jurisdiction over the factory of manufacture or warehouse, as mentioned in the relevant export documents together with the proof of due exportation within the time limit specified in section 11B of the Central Excises and Salt Act, 1944 (1 of 1944); (v) the market price of the excisable goods at the time of exportation is, in the opinion of the Collector of Central Excise not less than the amount of rebate of duty claimed; (vi) the amount of rebate of duty admissible is not less than five hundred rupees; (vii) the exporter undertakes to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by clause (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 manufacturer shall file a declaration with the Collector of Central Excise having jurisdiction over the factory of manufacture describing the finished goods proposed to be manufactured along with their rate of duty leviable and manufacturing formula with particular reference to quantity or proportion in which the materials are actually used as well as the quantity. The declaration shall also contain the tariff classification, amount of excise duty paid on the materials so used, both in words and figures, in relation to the finished goods to be exported"; (ii) the Collector of Central Excise may call for samples of finished goods or may inspect such goods in the factory of manufacture to satisfy himself about the correctness of the ratio of input and output mentioned in the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... toms) Act, 1958 (27 of 1958); (c) the Additional 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 I - The expressions "manufacture" and "material" used in the notification shall have the meanings respectively assigned to them in rule 12 of the Central Excise Rules, 1944. S.No. Description Extent of rebate of duty (1) (2) (3) 1. Materials used in the manufacture of goods falling under the Schedule to the Central Excise Tariff Act, 1985 (5 of 1986) that are exported out of India. Whole " 7.As per rule 12 of the Central Excise Rules, 1944, rebate is allowable in respect of the goods exported on payment of excise duty. Rule 12(2) authorises the Central Government to issue a notification for grant of rebate to the country where the goods have been exported. In exercise of powers conferred upon the Central Government by rule 12(2), the Central Government issued notification No. 50/94-C.E.(N.T.) date ..... X X X X Extracts X X X X X X X X Extracts X X X X
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