Central excise exemption now permits remission of the whole duty paid, conditional on specified export documentation and application. Amendment replaces a fixed per kilogram concession with entitlement to the whole of the duty of excise paid on the goods, omits a proviso clause and an item in Form B, and requires exporters to apply in Form B to the Collector of Central Excise within the statutory claim period with supporting documents including a customs certified Bill of Lading or Shipping Bill, gate passes for non auction purchases, broker catalogues and contracts for auction purchases, and any further documents the Collector may specify.
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.
Central excise exemption now permits remission of the whole duty paid, conditional on specified export documentation and application.
Amendment replaces a fixed per kilogram concession with entitlement to the whole of the duty of excise paid on the goods, omits a proviso clause and an item in Form B, and requires exporters to apply in Form B to the Collector of Central Excise within the statutory claim period with supporting documents including a customs certified Bill of Lading or Shipping Bill, gate passes for non auction purchases, broker catalogues and contracts for auction purchases, and any further documents the Collector may specify.
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