Rebate of excise duty on ship's stores allowed subject to prescribed procedural, temporal and documentation conditions for export claims. Rebate of excise duty on goods exported as ship's stores is allowed subject to conditions: reasonable quantities as per Collector of Customs; export after duty payment directly from factory or warehouse unless authorised; export within two years (or shorter prescribed period); duty amount and payment date proven from Central Excise records; adherence to Chapter IX procedures; export within six months of clearance (or allowed extension) with claim and proof lodged before expiry under section 11B; minimum rebate threshold and value verification by the Assistant Collector.
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Provisions expressly mentioned in the judgment/order text.
Rebate of excise duty on ship's stores allowed subject to prescribed procedural, temporal and documentation conditions for export claims.
Rebate of excise duty on goods exported as ship's stores is allowed subject to conditions: reasonable quantities as per Collector of Customs; export after duty payment directly from factory or warehouse unless authorised; export within two years (or shorter prescribed period); duty amount and payment date proven from Central Excise records; adherence to Chapter IX procedures; export within six months of clearance (or allowed extension) with claim and proof lodged before expiry under section 11B; minimum rebate threshold and value verification by the Assistant Collector.
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