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of <h1>Facility Extension for Merchant Exporters to Claim Duty Rebates on Goods Manufactured by Others as per Notification No.41/2001-CE(NT.</h1> The circular addresses the extension of a facility allowing merchant exporters to have their export goods manufactured by another manufacturer or processor while claiming a rebate on the duty paid on inputs, as per Notification No.41/2001-CE(NT) dated June 26, 2001. The Board decided to maintain the status prior to September 1, 2001, permitting this arrangement provided the merchant exporter's name is on ARE-2 and other conditions in the notification are met. Consequently, Para 8.2 of Part-V of Chapter-8 of the Central Excise Manual is modified, and relevant field formations are to be informed.
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