TaxTMI 
TaxTMI 
Export under claim of rebate under Rule 12 (1) Procedure - Regarding
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....Bhutan. 2.1 The salient features of the new Rules and Notifications issued thereunder are briefly summarised below :- 2.2 Self Removal Procedure Now the exporters are being allowed to take clearances for export without the presence and examination of cargo by the Central Excise Officer. 2.3 AR 4 and AR 4A are merged The existing AR 4 and AR 4A forms have been merged. Now only one single type of AR 4 is required to be filed by exporters in all the situations namely : - Export clearances on their own without examination by the Central Excise Officer whether under claim for rebate or under bond. - Export clearances under Central Excise seal whether under claim for rebate or under bond. A copy of the AR 4 is enclosed. 2.4 Option of claiming rebate either from Maritime Collector or jurisdictional Assistant Collector of Central Excise. (a) The number of Maritime Collectors has been reduced to seven (b) where the export is from any of the port, airport or post office falling within the jurisdiction of Maritime Collector of Central Excise, option is available to file claim of rebate before such Maritime Collector of Central Excise or the Jurisdictional Assista....
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....cate To be to given to the exporter. 5.0 Procedure for exports under Central Excise seal 5.1 Where the exporter desires the sealing of the goods by the Central Excise Officers so that the export goods may not be examined by the Customs officers at the Port/Airport of shipment, he should present an AR 4 application in sixtuplicate to the Superintendent of Central Excise having jurisdiction over the factory/warehouse at least twenty four hours before the intended removal of the export goods from the factory/warehouse. However, where exporter is unable to give 24 hours advance notice to the Superintendent of Central Excise, his request for shorter notice should normally be accepted. All such relaxations shall be reported to the Assistant Collector of Central Excise for ex post facto approval. Collectors of Central Excise may delegate powers under Rule 187 to the Assistant Collectors of Central Excise. 5.2 The Superintendent of Central Excise may depute an Inspector of Central Excise or may himself go for sealing and examination of the export consignment. Where the AR 4 indicates that the export is in discharge of an export obligation under a Quantity-based Advance Licence ....
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....roforma. The rebate sanctioning authority along with its complete postal address should be clearly mentioned at appropriate place in the AR 4. The applicable portion should be carefully retained and inapplicable portion struck off. The exporters are now required to give following certificates/declaration. "We hereby certify that the above mentioned goods have been manufactured. (a) availing facility/without availing facility of Modvat credit under Rule 57A of Central Excise Rules, 1944. (b) availing facility/without availing facility under Rule 12(1)(b) of Central Excise Rules, 1944. (c) availing facility/without availing facility under Rule 13(1)(b) of Central Excise Rules, 1944. We hereby declare that the export is in discharge of the export obligation under a Quantity Based Advance Licence/Value Based Advance Licence/Under Claim of Duty Drawback under Customs & Central Excise Duties Drawback Rules, 1971." Disposal of AR 4 by the Customs Officer at the Point of Exports. 8.1. The original, duplicate and sixtuplicate copies of the AR 4 shall be presented by the exporter/his authorized agent to the Customs Officer at the point of export along with the goods, Shi....
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....ion of the said AR 4s, will sanction the rebate claim in whole or in part. 9.2 With Assistant Collector, Central Excise having jurisdiction of the factory : Where the exporter wishes to claim rebate of excise duty on goods exported from the Assistant Collector having jurisdiction over the factory or warehouse from where the goods removed for export, he will file the claim of rebate within six months from the date of export of the consignment [and the duplicate copy handed over to him by the customs officer in a sealed cover]. The Assistant Collector of Central Excise would verify and compare the original copy of AR 4 with the duplicate copy of AR 4 received from the Customs Officer and with the triplicate copy of AR 4 received from Superintendent, Central Excise Range and after satisfying himself that the claim is in order will sanction the rebate either in whole or in part. 9.3 Documents to be filed for claiming rebate : Following documents should be filed for claiming rebate - • Application in prescribed form Annexure 65 • Original copy of AR 4 • Duplicate copy of AR 4 in sealed cover received from Customs Officer [optional] • Duly attested copy of....