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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....All Industry Rate of Drawback under sub-serial Number 0921 @Rs. 2 per Kg. (All Central Excise) [to the extent of in digenous proportion] with effect from 1-6-1999, prospectively. However, for the period prior to 1-6-1999, and even for the exporters who want to avail rebate of Excise duty under Rule 12(1)(b) in future, a request has been made to lay down suitable procedure. 2. The Board has examined the matter. 3. It is found that the substantial right of the exporters to get rebate of the Excise duty paid on export goods already existed under Rule 12. 'Tea' is amply covered by the Notifications 41/94-C.E. (N.T.) and 42/94-C.E. (N.T.), both dated 22-9-1994. So far availability of procedure is concerned, it is stated that under Rule 12(....

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.... 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 maintenance, preparation of AR-5 and its disposal, claim for rebate, computation of rebate, etc. (2) For the purpose of export of blended/packaged tea where such blending/packaging was/is done after purchasing bulk tea from the open market or in auctions, the condition of the aforesaid notification regarding procurement of materials (tea in this case), directly from the factory will be relaxed under the provisions of Rule 12(1) of the Central Excise rules, 1994 provided :- (i) the Commiss....