Rebate of excise duty on exported chewing tobacco and packing machines allowed subject to specified export and documentation conditions. Grants a rebate of excise duty on exported chewing tobacco and unmanufactured tobacco packing machines, subject to duty having been paid under section 3A, export directly from factory or warehouse, export within six months (unless extended), filing claims with the competent Assistant or Deputy Commissioner with proof under section 11B, exclusion of material duty rebates, market price verification, a minimum rebate threshold, and procedural compliance. Rebate per pouch is calculated as monthly total duty paid for packing machines divided by total pouches produced; a maximum per pouch is derived from duty per machine per month divided by deemed pouches per machine.
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.
Rebate of excise duty on exported chewing tobacco and packing machines allowed subject to specified export and documentation conditions.
Grants a rebate of excise duty on exported chewing tobacco and unmanufactured tobacco packing machines, subject to duty having been paid under section 3A, export directly from factory or warehouse, export within six months (unless extended), filing claims with the competent Assistant or Deputy Commissioner with proof under section 11B, exclusion of material duty rebates, market price verification, a minimum rebate threshold, and procedural compliance. Rebate per pouch is calculated as monthly total duty paid for packing machines divided by total pouches produced; a maximum per pouch is derived from duty per machine per month divided by deemed pouches per machine.
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