Central Excise - Extending facility to merchant-exporters to get their export goods manufactured by another manufacturer/processor under claim of rebate on duty paid on inputs under Ntf. No.41/2001-CE(NT), dt. 26th June, 2001
📋
Contents
Cases Cited
Referred In
Notifications
Circulars
Forms
Manuals
Acts
Rules & Regulations
Case Laws New
Ref Provisions New
Plus +
Source NTF
Summary
Similar
Note
Bookmark
Share
✓ Copied successfully !
Print
Print Options
For full text, please login
Login to TaxTMI
Verification Pending
The Email Id has not been verified. Click on the link we have sent on
Merchant exporter manufacturing arrangement allows rebate of duty on inputs when exports clear directly and ARE-2 names match. Inputs used in manufacture of export goods qualify for rebate of duty paid on inputs for merchant-exporters where goods are cleared directly from the manufacturer/processor's factory and the merchant-exporter's name is shown on the ARE-2, subject to other conditions of Notification No.41/2001-CE(NT); Para 8.2 of Part-V, Chapter-8 of the Central Excise Manual is modified to reflect retention of the pre-1.9.2001 position.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Merchant exporter manufacturing arrangement allows rebate of duty on inputs when exports clear directly and ARE-2 names match.
Inputs used in manufacture of export goods qualify for rebate of duty paid on inputs for merchant-exporters where goods are cleared directly from the manufacturer/processor's factory and the merchant-exporter's name is shown on the ARE-2, subject to other conditions of Notification No.41/2001-CE(NT); Para 8.2 of Part-V, Chapter-8 of the Central Excise Manual is modified to reflect retention of the pre-1.9.2001 position.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
TaxTMI 
