Rebate of Input stage duty allowed where inputs fund export manufacture and exports may be via a merchant-exporter. Rebate of Input stage duty is permitted where inputs cleared directly from the manufacturer's or processor's factory are used in the manufacture/processing of export goods. The rebate may be claimed by the manufacturer-processor-exporter or by the merchant-exporter when exports are effected through a merchant-exporter; in the latter case the merchant-exporter's name must be furnished on ARE and all conditions of the governing export notification must be met.