Rebate on blended and packet tea: rebate capped by excise duty paid, with revised registration and documentation requirements. A new proviso caps rebate claims so the rebate shall not exceed the excise duty paid on the goods. Exporters must register with the Collector of Central Excise in Form A and submit documentation in Form B, which is expanded to require detailed particulars of excise duty paid on consignments, including gate pass and garden or auction lot details, duty rate, total quantity and exported quantity for each consignment.
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Provisions expressly mentioned in the judgment/order text.
Rebate on blended and packet tea: rebate capped by excise duty paid, with revised registration and documentation requirements.
A new proviso caps rebate claims so the rebate shall not exceed the excise duty paid on the goods. Exporters must register with the Collector of Central Excise in Form A and submit documentation in Form B, which is expanded to require detailed particulars of excise duty paid on consignments, including gate pass and garden or auction lot details, duty rate, total quantity and exported quantity for each consignment.
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