Excise rebate rules amended to allow full duty rebate on tea and tighten export claim documentation requirements. Amendment replaces the fixed per-kilogram concession with a rebate of the whole of the duty of excise paid on tea, omits clause (6) of the proviso, and revises claim procedure: exporters must apply to the Collector of Central Excise in Form B within the statutory limitation period and submit certified Bill of Lading or Shipping Bill, gatepasses or auction broker documentation as applicable, a detailed rebate work-sheet in a Collector-specified form, and any other documents the Collector may require.
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Excise rebate rules amended to allow full duty rebate on tea and tighten export claim documentation requirements.
Amendment replaces the fixed per-kilogram concession with a rebate of the whole of the duty of excise paid on tea, omits clause (6) of the proviso, and revises claim procedure: exporters must apply to the Collector of Central Excise in Form B within the statutory limitation period and submit certified Bill of Lading or Shipping Bill, gatepasses or auction broker documentation as applicable, a detailed rebate work-sheet in a Collector-specified form, and any other documents the Collector may require.
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