excise refund on export material

[Guest]

Dear Sir/ Madam,

We are manufacture exporter of organic dye intermediate, I would like know whether we get excise refund from Maritime comm. of central excise , Khandeshwar, New Panvel -410 206., if we export from Hazira / Surat Port.

Kindly reply on my this issue,

Thanks and regards

Rajesh Parekh/ Orgo Chem (Gujarat) Pvt. Ltd.,

9987096601

[YAGAY andSUN]

If you mention the name of address of the Maritime Commissioner on the ARE-1, then, you would have to submit the proof of export to that concerned authority and you would be also eligible for refund claim.

[Guest]

Dear Sir,

Thanks for reply. if  you have any notification/ circular/ public notice please share with me

[Mahir S]

Refer Circular No. 758/74 /2003-CX  29^th October, 2003 issued vide F. No. 209 /1/2003-CX-6, for clarification on the definition of Maritime Comissioner and his jurisdiction.

[YAGAY andSUN]

Circular No. 758/74 /2003-CX
29^th October, 2003

F. No. 209 /1/2003-CX-6
Government of India
Ministry of Finance
Department of Revenue
Central Board of Excise & Customs

Subject:-   Export under Bond and under claim of rebate – amendment in notification No.40/2001-CE(NT) and No.42/2001-CE(NT), both dated 26.06.2001 – change in the definition of ‘Maritime Commissioner’ - regarding.

            I am directed to say that as you are aware that an exporter can execute bond or the Letter of Undertaking for export of goods without payment of excise duty or file claims of rebate of duty paid on finished goods exported with the Maritime Commissioner.  Presently, the Maritime Commissioners are located at 10 places for the purpose of filing rebate claims vide notification No.40/2001-CE( N.T.), dated the 26^th June, 2001 and at 8 places for the purpose of execution of bond or letter of Undertaking for export of goods without payment of duty vide Notification No. No.42/2001- CE( N.T.), dated the 26^th June, 2001. 

2.         As a trade facilitation measure for exports, it has been decided to designate Maritime Commissioners in all Commissionerates of Central Excise under whose jurisdiction the port, airport, land customs station or post office of exportation is located.   Accordingly, the definition of Maritime Commissioner in the notification No.40/2001-CE(NT) and No.42/2001-CE(NT), both dated 26^th June, 2001 has been amended suitably vide notification No.79/2003-CE(NT) and No.80/2003-CE(NT), both dated  29^th October, 2003.  As per the amended definition, Maritime Commissioner has been defined as Commissioner of Central Excise under whose jurisdiction one or more of the port, airport, land customs station or post office of exportation is located.

3.         In view of above, Board desires that all Commissioners of Central Excise under whose jurisdiction   port, airport, land customs station or post office of exportation is located, should designate immediately an officer as Maritime Commissioner.  The Chief Commissioners are requested to send the report indicating the locations of the designated Maritime Commissioners to Board’s office by 10^th November, 2003.  Wide publicity among the exporters may be given for this additional trade facilitation measure for exporters. The Chief Commissioners and Commissioners are requested to interact with exporters to guide them suitably.

4.         Trade and field formations may please be informed suitably. 

5.         Receipt of the same may be acknowledged. 

6.         Hindi version will follow.

Neerav Kumar Mallick
Under Secretary to the Govt. of India

AI Summary

Maritime Commissioner designation enables exporters to file bonds, LUTs or rebate claims at the commissionerate of the export point. Exporters may execute bonds or Letters of Undertaking and claim rebate of excise duty by dealing with the Maritime Commissioner who is the Commissioner of Central Excise for the jurisdiction where the port, airport, land customs station or post office of exportation is located. If the ARE-1 names that Maritime Commissioner, exporters must submit proof of export to that designated authority to pursue a refund claim.