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of <h1>Tea Exporters: Excise Duty Rebate Process Updated u/r 12(1)(b); Key Conditions Relaxed for Open Market Purchases.</h1> The circular addresses the procedure for granting a rebate on excise duty for merchant exporters of tea, particularly when purchased from the open market or through auction. Following the imposition of a Rs. 2 per kg duty on bulk tea, a rebate process is outlined under Rule 12(1)(b) of the Central Excise rules. The Board has decided to relax certain conditions of Notification No. 42/94-C.E. to accommodate open market purchases. Exporters must provide documentation such as AR-5 forms and broker's catalogs to claim rebates. The circular emphasizes that exporters cannot claim both drawback and rebate simultaneously and encourages prompt filing of rebate claims for exports post-March 1, 1999.
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