Rebate of whole of the duty paid on excisable goods used in manufacture or processing of export goods - 021/2004 - Central Excise - Non Tariff

Rebate of excise duty on inputs for exported goods allowed subject to declaration, engineer certification, and prescribed export procedure.

Rebate of whole of duty on excisable materials used in manufacture or processing of export goods is allowed subject to filing a detailed declaration with the Assistant/Deputy Commissioner, supporting Chartered Engineer certificate where applicable, departmental verification and approval, procurement under prescribed invoicing without availing CENVAT credit, permitted removal of materials for processing or testing under conditions, export under Form A.R.E.2 following specified procedures, and lodging the rebate claim with the jurisdictional Assistant/Deputy Commissioner within the statutory period; 'duty' is defined to include multiple excise duties and cesses.