This notification specifies the conditions and procedure for granting rebate of duty

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....rtation out of India, to any country except Nepal and Bhutan, be paid subject to the conditions and the procedure specified hereinafter: (1) Filing of declaration. - The manufacturer or processor shall file a declaration with the Assistant Commissioner of Central Excise or the Deputy Commissioner of Central Excise having jurisdiction over the factory of manufacture describing the finished goods proposed to be manufactured 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, ....

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....aid materials have been partially processed during the course of manufacture or processing of finished goods to a place outside the factory - a. for the purposes of test, repairs, refining, reconditioning or carrying out any other operation necessary for the manufacture of the finished goods and return the same to his factory without payment of duty for further use in the manufacture of finished goods or remove the same without payment of duty in bond for export, provided that the waste, if any, arising in the course of such operation is also returned to the said factory of the manufacture or process; or b. for the purpose of manufacture of intermediate products necessary for the manufacture or processing of finished goods and return the....

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....cise (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 Excise. (Address) ___________________ (full postal address) 1. Particulars ....

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....f goods to be furnished in units of sale where it is different than weight. #Write NA where exports are under bond/letter of undertaking in terms of Rule 19 or where goods are not chargeable to duty TABLE 2 Details of duty paid excisable Materials and Packing materials used in manufacture of export goods for which rebate under notification _________ dated _____ is being claimed S. No. Name/description of materials/ packing with technical specification/ Quantity Central Excise Tariff Sub-hea-ding Unit Qty us-ed Name of Sup-plier Invoice No. & Value/ Unit Rs. Assessable Value/ Unit Rs. Rate of Central Excise duty Duty Amt. per unit Rs. Total Wastages Rebate admissible under Rule 18 Rs. Rem-arks Recover able Irre- cove-rable ....

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.... payable as recoded at entry number___ in Daily Stock Account. or *the owner has entered into B-1 bond No ____________ /given an Undertaking ______under Rule 19 of Central Excise (No.2) Rules, 2001 with the ____________________________ or *the finished goods being exported are not dutiable 2. Certified that I have opened and examined the packages No. ___________________ and found that the particulars stated and the description of goods given overleaf read with the invoice and the packing list (if any) correct *[and that all the packages have been stuffed in the container No. _______________ with Marks ________________]*and the same has been sealed with Central Excise Seal/*One Time Seal (OST) No. ________________ 3. I have verified with....

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....____________________________________________________________________________ 2. Certified that the exports are not under Duty Drawback Scheme. It is further certified that exports are not in discharge of export obligation under Value Based Advance Licence or a Quantity Based Advance Licence issued before 31.03.95. 3. Certified that all copies of Shipping Bill / Bill of export contain endorsement of A.R.E. 2 No. in the space provided for indicating ARE 1. 4. Certified that the consignment was shipped under my supervision under *Shipping Bill No. / Bill of Export No. ____________ dated _______________ which left for _________________ on _________________/ which passed the frontier on ____________ Duplicate copy of A.R.E. 2 Forwarded to As....