Central Government Offers Duty Rebate on Excisable Goods for Export, Excluding Bhutan; Requires Declaration and Engineer's Certificate.

Notification No. 21/2004-CE(N.T.) dated September 6, 2004, issued by the Central Government, provides a rebate on the entire duty paid on excisable goods used in manufacturing or processing export goods, excluding exports to Bhutan. Manufacturers or processors must file a declaration with the relevant Central Excise authorities, accompanied by a Chartered Engineer's certificate verifying input-output ratios. The procedure includes obtaining materials, possibly removing them for processing, and exporting goods following specific guidelines. Claims for duty rebate must be lodged with the appropriate Central Excise authority, adhering to the conditions and procedures outlined in the notification.

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