Rebate on materials used in manufacture of exported goods permits full duty rebate subject to prescribed procedural conditions. Rebate of excise duty on materials used in manufacture of exported goods (except exports to Nepal and Bhutan) is available to the extent specified, subject to a pre-manufacture declaration to the Collector detailing finished goods, duty, manufacturing formula and input quantities; Collector verification by sample or inspection; duty-paid procurement from the registered factory or original-packed open-market purchase with duty evidence; permitted removal for processing or intermediate manufacture in bond without duty provided waste is returned; Chapter X procurement procedures apply but may be waived in writing by the Collector if not essential for revenue protection.
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.
Rebate on materials used in manufacture of exported goods permits full duty rebate subject to prescribed procedural conditions.
Rebate of excise duty on materials used in manufacture of exported goods (except exports to Nepal and Bhutan) is available to the extent specified, subject to a pre-manufacture declaration to the Collector detailing finished goods, duty, manufacturing formula and input quantities; Collector verification by sample or inspection; duty-paid procurement from the registered factory or original-packed open-market purchase with duty evidence; permitted removal for processing or intermediate manufacture in bond without duty provided waste is returned; Chapter X procurement procedures apply but may be waived in writing by the Collector if not essential for revenue protection.
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