Rebate of duty on ship stores: conditions for export, proof of duty payment and procedural compliance required. Rebate of duty is authorised on excisable goods exported as ship stores for consumption aboard vessels bound for foreign ports, subject to specified conditions: reasonable quantities as determined by the Collector of Customs; export after duty payment directly from factory or warehouse unless permitted otherwise; export within two years of removal or a shorter prescribed period; duty payment and date established from Central Excise records to the satisfaction of the Collector of Central Excise; compliance with Chapter IX procedures; export within six months of clearance or permitted extension with claim and proof lodged before the section 11B limitation; a minimum rebate threshold; and export value not less than rebate claimed in the Collector's opinion.
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Provisions expressly mentioned in the judgment/order text.
Rebate of duty on ship stores: conditions for export, proof of duty payment and procedural compliance required.
Rebate of duty is authorised on excisable goods exported as ship stores for consumption aboard vessels bound for foreign ports, subject to specified conditions: reasonable quantities as determined by the Collector of Customs; export after duty payment directly from factory or warehouse unless permitted otherwise; export within two years of removal or a shorter prescribed period; duty payment and date established from Central Excise records to the satisfaction of the Collector of Central Excise; compliance with Chapter IX procedures; export within six months of clearance or permitted extension with claim and proof lodged before the section 11B limitation; a minimum rebate threshold; and export value not less than rebate claimed in the Collector's opinion.
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