Waiver of disclaimer certificate for rebate claims where home-consumption goods are diverted for export, subject to prescribed procedure. Waiver of the requirement for a Disclaimer Certificate is authorised for rebate claims under Rule 12 where goods cleared for home consumption are diverted for export following the prescribed diversion procedure; the merchant exporter who prepares and signs the export declaration (AR4) alone may claim the rebate, while the Disclaimer Certificate remains necessary for exports effected directly from the manufacturer's factory or premises.