EXPORT UNDER CLAIM FOR REBATE
X X X X Extracts X X X X
X X X X Extracts X X X X
....to the said export are, as follows 1. Export of excisable to all countries except Nepal and Bhutan (i) It is essential that the excisable goods shall be exported after payment of duty, directly from a factory or warehouse. The condition of " Payment of duty" is satisfied once the exporter records the details of removals in the Daily Stock Account maintained under rule 10 of the said Rules, Whereas the duty maybe discharged in the manner specified under rule 8 of the said Rules, i.e. monthly basis. (ii) In certain cases, the board may issue instructions/ Procedures for exporting the duty paid goods from a place other than the factory or the warehouse. In this regard, a general permission has been granted in respect of goods where it is possible to correlate the goods and their duty paid character. (iii) The excisable goods shall be exported within six months from the date on which they were cleared for export from the factory of manufacture or warehouse. This date will be indicated on the ARE.1 and invoice issued for the purpose. However, the Commissioner of Central Excise has powers to extend this period, for reasons to be recorded in writing in any particular case. The expo....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ling of goods and examination at place of dispatch 4.1 The exporter is required to prepare five copies of application in the Form ARE-i, as per format specified in the Annexure-14 to Notification No. 19/2004-Central Excise (N.T.), dated 6-9-2004 (See Part 7). The goods shall be assessed to duty in the same manner as the goods for home consumption. The classification and rate of duty should be in terms of Central Excise Tariff Act, 1985 read with any exemption notification and/or Central Excise Rules, 2002. The value shall be the "transaction value" and should conform to section 4 or section 4A, as the case may be, of the Central Excise Act, 1944. It is clarified that this value may be less than, equal to or more than the F.O.B. value indicated by the exporter on the Shipping Bill. 4.2 The duty payable shall be determined on the ARE.1 and invoice and recorded in the Daily Stock Account and it should be paid in the manner specified in I rule 8 of the said Rules. 4.3 The exporter may request the Superintendent or Inspector of Central Excise having jurisdiction over the factory of production or manufacture, warehouse or approved premises for examination and sealing at the place of d....
X X X X Extracts X X X X
X X X X Extracts X X X X
....te ( Third Copy) 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 in official records. Quadruplicate Retain for official records. Quintuplicate (Fifth Copy) Optional Copy- The said Superintendent or Inspector of Central Excise shall return to the exporter immediately after endorsements and signature. 5.2 Export from place other than factory or warehouse (including diversion of duty paid goods for export) 5.2.1 Where goods are not exported directly from the factory of manufacture or warehouse, the distribution of A.R.E.1 will be same as above except that the triplicate copy of application shall be sent by the Superintendent having jurisdiction over the factory of manufacture or warehouse who shall, after verification forward the triplicate copy in the manner specified above. 6. Dispatch of goods by self-sealing and self-certification 6.1 The facility of self-sealing and self-certification is extended to all categories of manufacturers-exporters subject to compliance with the existing procedure. For this purpose the owner, the working partner, the Managin....
X X X X Extracts X X X X
X X X X Extracts X X X X
....port may be a port, airport, Inland Container Depot, Customs Freight Station or Land Customs Station. 7.2 The exporter shall present together with original, duplicate and quintuplicate (optional) copies of the application (A.R.E. 1) to the Commissioner of Customs or other duly appointed officer - normally goods are presented in the designated export shed. 7.3 The goods are examined by the Customs for the purposes of Central Excise to establish the identity and quantity, i.e. the goods brought in the Customs area for export on an A.R.E. 1 are the same, which were cleared from the factory. The Customs authorities also examine the goods for Customs purposes such as verifying for certain export incentives such as drawback, DEEC, DEPB or for determining exportability of the goods. 7.4 For Central Excise purposes, the Officers of Customs at the place of export shall examine the consignments with the particulars as cited in the application (A.R.E. 1) and if he finds that the same are correct and the goods can be exported in accordance with the laws for the time being in force (for example, they are not prohibited or restricted from being exported), shall allow export thereof. Thereafte....
X X X X Extracts X X X X
X X X X Extracts X X X X
....hall be provided to the exporter to explain the case and a reasoned order shall be issued. 8.5 Where the individual rebate claim exceeds Rs. 5 lakh, they shall be pre-audited before these are disbursed. 9. Export by parcel post 9.1 In case of export by parcel post after the goods intended for export have 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. 10. Filing of rebate claims by electronic declaration and sanction thereof through Electronic Data Inter-change (EDL) 10.1 The new concept of filing of rebate claim and its sanction through EDI established by the Customs formations at different ports! Airports/ICDs/ CFSs has been incorporated in the new procedure. However, its implementation is dependent upon development of software and formats of electronic forms, administrative set-up at the places of exports for auditing such claims and putting in place the necessary hardware. The new process will also require to be tested. This may take some time. Accordingly, the provision h....
X X X X Extracts X X X X
X X X X Extracts X X X X
....months' period. The Commissioner should give his decision within seven working days of the receipt of the request. It should also be noted that such permissions should not given in a routine manner. (iv) The goods can only be exported by land through any of the following land customs stations, namely, Sukhiapokhri, Panitanki, Jogbani, Jayanagar, Bairgania. Bhimnagar, Bitamore (Sursand), Raxaul, Sonauli, Barhrni, Nepalganj Road, Shohratgar (Khunwa), Jarwa, Katamiaghat, Gauriphanta, Banbasa, Jhulaghat, Dharchula, Naxalbari, Galgalia, Kunauli, Sonabarsa, Tikonia, or such other check-post as may be specified by the CBEC. 3. Nepal Invoice 3.1 The Format of 'Nepal Invoice' has been specified in the Annexure to the Notification No. 20/2004-Central Excise (N.T.), dated 6-9-2004 (See Annexure-21 in Part 7). 4. Procedure for export to Nepal 4.1 The exporter is required to prepare five copies of Nepal Invoice. The goods shall be assessed to duty in the same manner as the goods for home consumption. The classification and rate of duty should be in terms of Central Excise Tariff Act, 1985 read with any exemption notification and/or the said Rules. The value shall be the "transaction value"....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ion in token of having such examination done. 4.6 The distribution of the Nepal invoice shall be, as follows: Original (First copy) Handover to the Exporter or his agent along with the goods, packages or container after sealing it. Duplicate (second copy) To be put in a sealed cover and given to the exporter or his agent by the Central Excise Officer for being handed over to the officer of customs In-Charge of the concerned land customs station Triplicate (Third copy) To be put in a sealed cover and given to the exporter or his agent by the Central Excise Officer for Customs In-Charge of the concerned land customs station. Quadruplicate (forth copy) To be retained by the Central Excise Officer; 4.7 The exporter or his agent shall then be free to remove the goods for export to Nepal, through the specified land customs stations. 5. Procedure at the land customs station 5.1 The exporter or his agent shall present the goods to the officer of Customs in-charge of the land customs station along with the original copy of invoice and the sealed cover containing duplicate and triplicate copies; 5.2 The said officer shall examine the goods with reference to the 1arations in the....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ain separate registers for each Indian Border Customs Check Post. 6.2 The duplicate invoice will be entered in the respective registers showing the running serial number in the recapitulation statement register prescribed for the purpose. 6.3 At the end of every month he shall calculate the amount of rebate due in respect of all certificates of exports received during that month and shall prepare a consolidated statement to arrive at the amount of rebate due to His Majesty's Government of Nepal. 6.4 One copy of the recapitulation statement shall be forwarded to the Commissioner of Central Excise concerned for verifying the payment of rebate to Nepal Government and for issue of a post audit certificate in respect of the amount allowed as rebate against each invoice passed in that bill. In order to detect errors in the duty amount and quantity indicated. Internal Audit Department of the Commissioner concerned should check this factor by comparison with the recapitulation statement forwarded by the Directorate and the monthly return of the factories concerned. 6.5 Where any over payment is noticed the fact should be brought to the notice of the Directorate for making necessary adj....
X X X X Extracts X X X X
X X X X Extracts X X X X
....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 therefore. PART-IV MISCELLANEOUS 1. Time limit for disposal 1.1 The rebate sanctioning authority should point out deficiency, if any, in the claim within 15 days of lodging the same and ask the exporter to rectify the same within 15 days. All Queries/deficiencies shall be pointed out once Collectively and piecemeal queries should be avoided. The claim of rebate of duty on export of goods should be disposed of within a period of two months. 2. Supplementary Rebate Claim 2.1 The Supplementary Rebate Claim, if any, should be filed within the stipulated time provided under section 11B of the Central Excise Act, 1944 3. Entry of goods in another factory of the same manufacturer for consolidation and loading of consignment for export: 3.1 Goods removed on A.R.E.1 from one factory of a manufacturer may be allowed to enter in another factory of the said manufacturer ONLY for the purpose of consolidation and loading of goods in second or su....
X X X X Extracts X X X X
X X X X Extracts X X X X
....s, semi-finished goods, assemblies, sub-assemblies, intermediate goods, accessories, parts and packing materials required for manufacture or processing of export goods. Rebate of Central Excise duty paid on equipment and machinery in the nature of capital goods used in relation to manufacture or process of finished goods shall not be allowed. 1.5 The benefit of input stage rebate cannot be claimed in any of the following situations: (i) where the finished goods are exported under Claim for Duty Drawback. (ii) where the finished goods are exported in discharge of export obligations under a Value Advance Licence or a Quantity Based Advance Licence issued before 31-3-95. (iii) where facility of input stage credit is availed under CENVAT Credit Rules, 2002. (iv) The market price of the goods is less than the rebate amount. (v) The amount of rebate admissible is less then Rs. 500/- 1.6 The claim for rebate should be filed within the time stipulated under Section 11B of the Central Excise Act, 1944. 2. Procedures and conditions to be followed 2.1 The manufacturer or processor shall file a declaration (See Annexure-24 in Part 7) with the Deputy/Assistant Commissioner of Central E....
X X X X Extracts X X X X
X X X X Extracts X X X X
....the verification of the consumption norms should be completed while the process of manufacturing is on. The verification should be completed before allowing the export of the goods as the manufacturer working under this scheme is expected to declare the raw materials consumed in the ARE-2 for claiming rebate. 3.4 The permission granted by the Deputy/Assistant Commissioner of Central Excise can be withdrawn at any time if any glaring misuse resulting into revenue comes to his notice. 3.5 Any change in the consumption ratio [ input output ratio] should be promptly intimated by the manufacturer to the Deputy/Assistant Commissioner a of Central Excise and the jurisdictional Range Superintendent giving reference of mission granted. If necessary, the Deputy/Assistant Commissioner of Excise may order fresh verification. 4. Procurement of material 4.1 The manufacturer or processor shall obtain the materials to be ... in the manufacture of the finished goods intended for export directly from the registered factory in which such goods are produced, accompanied by an invoice under rule 11 of the said Rules. 4.2 The manufacturer or processor may also procure materials from dealer register....
X X X X Extracts X X X X
X X X X Extracts X X X X
....lour coding of A.R.E.2 will be as follows:- Original White Duplicate Buff Triplicate Pink Quadruplicate Green Quintuplicate Blue, 7. Presentation of claim of rebate 7.1 The claim for rebate of duty paid on materials used in the manufacture or processing of goods shall be lodged only with the Deputy/Assistant Commissioner of Central Excise having jurisdiction of the place approved for manufacture or processing of such export goods. The following documents shall be presented with the claim: - (i) Original copy of the ARE2 duly endorsed by the Customs Officer; (ii) Duly self-attested copy of Shipping Bill (Export Promotion Copy) (iii) Duly self-attested copy of Bill of lading! Air way bill (iv) Duplicate copy of the Central Excise Invoice under which Central Excise duty was paid/accounted as payable on goods cleared for export. [rebate of finished goods are also being claimed] (v) Duplicate copy of the ARE.2 received from the customs officer in a sealed cover (if obtained). 8. Communication of deficiency in claim 8.1 The Assistant Commissioner of Central Excise should point out deficiency, if any within 15 days of lodging of the claim and ask the exporter to rectify the ....