This notification specifies the conditions and procedure for granting rebate of duty
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....ufactured or processed along with their rate of duty leviable and manufacturing/processing formula with particular reference to quantity or proportion in which the materials are actually used as well as the quality. The declaration shall also contain the tariff classification, rate of duty paid or payable on the materials so used, both in words and figures, in relation to the finished goods to be exported; (2) Verification of Input-output ratio. - The Assistant Commissioner of Central Excise or the Deputy Commissioner of Central Excise shall verify the correctness of the ratio of input and output mentioned in the declaration filed before commencement of export of such goods, if necessary, by calling for samples of finished goods or by inspecting such goods in the factory of manufacture or process. If, after such verification, the Assistant Commissioner of Central Excise or the Deputy Commissioner of Central Excise is also satisfied that there is no likelihood of evasion of duty, he may grant permission to the applicant for manufacture or processing and export of finished goods. (3) Procurement of material. - The manufacturer or processor shall obtain the materials to be utili....
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....lodged only with the Assistant Commissioner of Central Excise or Deputy Commissioner of Central Excise having jurisdiction of the place approved for manufacture or processing of such export goods. Explanation : "Duty" for the purpose of this notification means duties of excise collected under the following enactments, namely: - a. the Central Excise Act, 1944 (1 of 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. Annexure ARE 2 No.______________ Original (White) Duplicate (Buff) Triplicate (Pink) Quadruplicate (Green) Quintuplicate (Blue) Form A.R.E. 2 Combined application for removal of goods for export under claim for rebate of duty paid on excisable materials used in the manufacture and packing of such goods and removal of dutiable excisable goods for export under claim for rebate of finished stage Central Excise Duty or under bond without payment of finished stage Central Excise Duty leviable on export goods. To The Superintendent of Central ....
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....otal Wastages Rebate admissible under Rule 18 Rs. Rem-arks Recover able Irre- cove-rable (1) (2) (3) (4) (5) (6) (7) (8) (9) (10) (11) (12) (13) (14) Declaration : (a) We hereby certify that we have not availed facility of CENVAT credit under CENVAT Credit Rules, 2001 (b) We hereby declare that the export is not in discharge of export obligation under a Value based Advance Licence issued prior to 31.03.95 (c) We hereby declare that the materials on which input stage rebate in claimed are not sought to be imported under a Quantity Based Advance Licence issued prior to 31.03.95. (d) We further declare that we shall not claim any Drawback on export of the consignment covered under this application. (e) I / We hereby declare that the above particulars are true and correctly stated. (f) We have been granted permission by Assistant Commissioner of Central Excise or Deputy Commissioner of Central Excise Vide C.No. __________ date __________ for working under Notification ____________ dated ______ . Time of Removal __________________ Signature of owner or his authorised agent with....
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....Name in Block Letters) (Name in Block Letters) Superintendent of Central Excise Signature Inspector of Central Excise *Strike out inapplicable portions Note 3 : The details given in table 2 may be verified by the Superintendent of Central Excise subsequent to clearances. For this purpose a detailed verification report may be submitted by the Superintendent to the Assistant Commissioner of Central Excise along with Triplicate copy of A.R.E. 2 Note 4 : The original -duplicate and sixtuplicate shall be returned to the manufacturer for presenting to the Customs Officer. PART B Certification by the Customs Officer 1. Certified that I have examined the consignment described overleaf, and the seals on the packages were found intact and I have satisfied myself that particulars of the consignment are as specified overleaf except for the shortages mentioned below: _________________________________________________________________________________________________________ 2. Certified that the exports are not under Duty Drawback Scheme. It....
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