Rebate on materials used in manufacture of export goods: commissioner may grant permission after inspection and claims must be filed locally. The amendment authorises the Commissioner of Central Excise, after enquiry and inspection, to permit manufacture and export under a rebate claim when satisfied there is no likelihood of duty evasion, requires rebate claims to be lodged only with the Assistant Commissioner having jurisdiction over the approved place of manufacture, and substitutes the Table wording with 'Materials used in the manufacture of export goods.'
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Provisions expressly mentioned in the judgment/order text.
Rebate on materials used in manufacture of export goods: commissioner may grant permission after inspection and claims must be filed locally.
The amendment authorises the Commissioner of Central Excise, after enquiry and inspection, to permit manufacture and export under a rebate claim when satisfied there is no likelihood of duty evasion, requires rebate claims to be lodged only with the Assistant Commissioner having jurisdiction over the approved place of manufacture, and substitutes the Table wording with "Materials used in the manufacture of export goods."
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