TaxTMI 
TaxTMI 
TaxTMI 
This notification specified the procedure for export under claim for rebate of duty
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.... Government on their exportation to Nepal except that the rebate shall not, in each case, exceed the aggregate of the duty of Customs and additional duty of Customs levied by His Majesty's Government of Nepal on such goods when they are imported into Nepal from any country other than India; and c. rebate of whole of the duty paid on mineral oil products falling under Chapter 27 of the Schedule to the Central Excise Tariff Act, 1985 (5 of 1986) exported as stores for consumption on board an aircraft on foreign run except that in respect of the excisable goods mentioned in column (2) of the Table below, the rebate shall be reduced by the amount indicated in the corresponding entry in column (3) of the said Table. TABLE Sl. No. Description of excisable goods Amount (1) (2) (3) Motor Spirit Rs. 48.88 per kilolitre at fifteen degrees of Centigrade thermometer. Kerosene and Aviation Turbine Fuel Rs. 24.94 per kilolitre at fifteen degrees of Centigrade thermometer. (1) (2) (3) Refined Diesel Oil, other than High Speed Diesel Oil Rs. 60.00 per kilolitre at fifteen degrees of Centigrade thermometer. High Speed Diesel Oil Rs. 24.94 per kilolitre at fifteen degrees of C....
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....r the time being in force, shall not be made. 3. Procedure for export to all countries except Nepal or Bhutan Sealing of goods and examination at place of despatch. - (a) For the sealing of goods intended for export at the place of despatch, the exporter shall present the goods along with four copies of application in the Form ARE-I specified in Annexure-I to the Superintendent or Inspector of Central Excise having jurisdiction over the factory of production or manufacture or warehouse, who will verify the identity of goods mentioned in the application and the particulars of the duty paid or payable, and if found in order, he shall seal each package or the container in the manner as may be specified by the Commissioner of Central Excise and endorse each copy of the application in token of having such examination done; (b) The said Superintendent or Inspector of Central Excise shall return the original and duplicate copies of application to the exporter. (c) The triplicate copy of application shall be, - i. sent to the officer with whom rebate claim is to be filed, either by post or by handing over to the exporter in a tamper proof sealed cover after posting the particulars i....
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....ort in case rebate is to be claimed by electronic declaration on Electronic Data Inter-change system of Customs. (c) The exporter may prepare quintuplicate copy of application for claiming any other export incentive. This copy shall be dealt in the same manner as the original copy of application. (d) In case of export by parcel post after the goods intended for export has been sealed, the exporter shall affix to the duplicate application sufficient postage stamps to cover postal charges and shall present the documents, together with the package or packages to which it refers, to the postmaster at the Office of booking. (3) Examination of goods at the place of export. - (a) On arrival at the place of export, the goods shall be presented together with original, duplicate and quintuplicate (optional) copies of the application to the Commissioner of Customs or other duly appointed officer. (b) The Commissioner of Customs or other duly appointed officer shall examine the consignments with the particulars as cited in the application and if he finds that the same are correct and exportable in accordance with the laws for the time being in force, shall allow export thereof and certify....
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.... be entered in the Electronic Data Inter-change system of Customs upon arrival of the goods in the Customs area. After goods are exported or order under section 51 of the Customs Act, 1962 (52 of 1962) has been issued, the rebate of excise duty shall, if the claim is found in order, be sanctioned and disbursed by the Assistant Commissioner of Customs or the Deputy Commissioner of Customs. (6) Special procedure for store for consumption on board an aircraft on foreign run: Notwithstanding anything contained in this paragraph, in case of mineral oil products falling under Chapter 27 of the First Schedule to the Central Excise Act, 1985 (5 of 1986) exported as stores for consumption on board an aircraft on foreign run, the products as remain on board an aircraft after completion of an internal flight but prior to its reversion to foreign run, the rebate for which shall be granted without production of documents evidencing the payment of duty thereon. The proper officer of Customs shall certify in the manner specified by the Commissioner of Central Excise the quantity of products left on board for determining the quantum of rebate therefor. (7) Cancellation of documents: If the excis....
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....rcled against Item 3 on all the three copies of the invoice. He may, to satisfy himself as to the identity of the packages, goods or containers from the particulars shown on the invoice, open container or packages and examine the goods, especially where the seals are broken; c. the customs officer, then deliver the original copy of the invoice duly endorsed to the exporter or his agent alongwith the goods for presentation to the Nepalese Customs Officer. He shall also send, directly the duplicate and triplicate copies of the invoice to the Nepalese Customs Officer in-charge of the check post through which the goods are to be imported into Nepal; d. the goods will then be produced before the Nepalese Customs Officer at the corresponding border check post along with the original copy of the invoice. The Nepalese Customs Officer, shall deal with the original copy as directed by His Majesty's Government of Nepal and return the duplicate copy, after endorsing his certificate of receipt of goods in Nepal directly to the officer of customs in-charge of the land customs station; e. the officer in-charge of the land customs station shall forward the duplicate copy to the Deputy Direct....
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....nexure to the recapitulation statement. i. In case the Directorate does not receive the duplicate copy of the invoice from the Officer in-charge of the Indian Land Customs Station and the triplicate copy is not received by the Nepal Government, necessary check should be made with the officer in-charge of the Indian Land Customs Station concerned as to the whereabouts of the particular invoice. 4. Review of the working of the procedure. - The representatives of the two Governments shall meet to make a half-yearly review of the working of simplified procedure. Explanation I - "Duty" means for the purposes of this notification, duties of excise collected under the following enactment, namely: a. the Central Excise Act, 1944; b. the Additional Duties of Excise (Goods of Special Importance) Act, 1957 (58 of 1957); c the Additional Duties of Excise (Textiles and Textile Articles) Act, 1978 (40 of 1978); d. Special excise duty collected under a Finance Act. Explanation II - The expression 'electronic declaration" means the declaration of the particulars relating to the export goods, lodged in the Customs Computer System, through the data-entry facility provided at the Servi....
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....Drawback Rules, 1995. 5. I/We hereby declare that the above particulars are true and correctly stated. Time of Removal.................................. Signature of owner or his Authorised agent with date. Name in Block Letters & Designation (SEAL) PART A Certification by Central Excise Office 1. Certified that duty has been paid by debit entry in the Personal Ledger Account No. .........and/or CENVAT Account Entry No..……or recorded as payable in Daily Stock Account, on the goods described overleaf. OR 2. Certified that the owner has entered into Bond No. ............ under Rule 19 of Central Excise (No.2) Rules, 2001 with the...........................……….[F.No.___________________], duly accepted by the Assistant Commissioner/Deputy Commissioner of Central Excise________ on _________(Date). Certified that I have opened and examined the packages No.....……………………………………………......... and found that the particulars stated and the description of goods given overleaf and the packing list (if any) are correct and that all the packages have been stuffed in the container No. ............... with Marks .................. and the same ha....