TaxTMI 
TaxTMI 
Grant of rebate to merchant exporters under rule 12(1)(b) - Procedure for export of tea, specially where purchased from open market
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....position of Central Excise duty @ Rs. 2 per Kg. on bulk tea, problem of granting of rebate to the merchant exporters has arisen, especially those who purchased the tea from the market or in public auction and export after blending/packaging the same. The problem has now been sorted out by declaration of All Industry Rate of Drawback under sub-serial Number 0921 @Rs. 2 per Kg. (All Central Excise) ....
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....urposes of Rules 12 and 13, the expression "manufacture" has very wide connotation. It includes blending, packaging or any other operation. Even if a process do not conform to manufacture under the provisions of Central Excise Act, for the purposes of export benefits, the wider connation has to be applied. Thus the process of blending, packing etc. are well covered under Rule 12(1)(b). One problem....
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....which duty was paid @ Rs. 2 per Kg. on or after 1-3-1999:- (1) The exports shall be made under the provisions of Notification No. 42/94-C.E. (N.T.), dated 22-9-2994. Board's Circular No. 129/40/95-CX, dated 29-5-2995 shall be applied, mutatis mutandis, which specifies detailed procedure regarding declaration, permission, procurement of material (tea, packaging material etc. in this case), record ....
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....his purpose, the copies of AR-4 (for those exporters who used this form in past cases only) or AR-5, together will Bill of Landing and Shipping Bill duly endorsed by the Customs at the place of export may be verified. (ii) in case of tea purchased in auctions, the brokers catalogue indicating the details of this invoices on which the bulk tea was removed from the factory for home consumption on p....