Production Based duty on Pan Masala – Exemption on their exportation out of India

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.... Ministry of Finance (Department of Revenue) Notification No. 32/2008-Central Excise (N.T.) New Delhi the 28th August, 2008 G.S.R. (E).- In exercise of the powers conferred by rule 18 of the Central Excise Rules, 2002 read with rule 14 of the Pan Masala Packing Machines (Capacity Determination And Collection of Duty) Rules, 2008, the Central Government hereby grants rebate of duty on the exc....

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....d period as the Commissioner of Central Excise may allow; (v) the claim or the supplementary claim for rebate of duty, as the case may be, shall be lodged with the Assistant Commissioner or Deputy Commissioner of Central Excise having jurisdiction over the factory of manufacture or warehouse, together with the proof of due exportation, within the time limit specified in section 11B of the Central....

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....utatis mutandis; (x) the exporter shall also indicate the number of pouches of excisable goods exported in the invoice, ARE 1 and any other document used for export TABLE Sl No Description of goods Extent of rebate (1) (2) (3) Pan Masala falling under tariff item 2106 90 20 and Pan masala containing tobacco, commonly known as gutkha, falling under tariff item 2403 99 90 and on which duty ....