clarification

[kamal chordia]

Dear Sir

Please note that earlier in 2006 we had filed Rebate Refund claim under Rule-18 with respect of duty paid on input as well as on the final product as per notification no 21/2004 CE (NT) dt 06.09.2014.

For which we had taken permission of Input/Output norms from C.Ex department.

Now in today's date should we require to again take permission from central excise department with respect to notification no 21 or earlier permission which we had taken in 2006 will prevail on today date.

Please clarify.

Kamal

AI Summary

Declaration under export rebate notification - one time filing remains valid; obtain fresh permission if input output ratio changes.
The export notification requires a one time declaration describing finished goods, formula, tariff classification and duty on materials; it remains valid without a prescribed time limit but must be revised if duty rates change. Permissions granted earlier (e.g., in 2006) continue to operate unless the input output ratio or other material production parameters have changed, in which case fresh permission or an updated declaration is advised, and informing the department before resuming exports under an old permission is prudent.