Export of Excisable Goods - Under claim of rebate

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....from the date of removal from the factory or warehouse or within such extended time as may be permitted. · The amount of refund shall not be less than Rs.500. · The market price at the time of exportation should not be less than the amount of rebate of duty claimed. · Rebate on excisable goods prohibited from export for the time being in force shall not be made. · The excisable goods supplied as ship's stores for consumption on board a vessel bound for any foreign port are covered by the notification mentioned above and are in such quantities as the commissioner of customs at the port of shipment may consider reasonable. Procedure for export on payment of duty under claim for rebate The duty payable shall be determined in the same....

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....e under supervision of owner, or working partner, or managing director or company secretary or a person duly authorized by any of the above mentioned persons. · He shall certify on all copies of ARE-1 that goods have been checked by him and packed in his presence. · Exporter shall distribute the copies of ARE-1 in the following manner: Ø Original, duplicate & quintuplicate - to the place of export along with goods Ø Triplicate & quadruplicate - to superintendent or inspector within 24 hrs of removal of goods. · The superintendent or inspector shall verify the following details: i. Particulars of assessment, ii. Correctness of the amount of duty paid or duty payable, iii. Entry of duty paid or payable in Daily Stock account (DSA....

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....ter shall lodge claim with the original copy of ARE.1 with - i. The AC/DC of CE having jurisdiction over the factory of production or warehouse or ii. With the Maritime Commissioner (if he opts). · The application for claim must be submitted in the letter head of the exporter and filed with the following documents: i. Original copy of the ARE.1, ii. Invoice issued under rule 11, iii. Self-attested copy of shipping bill, iv. Self-attested copy of bill of lading, v. Disclaimer certificate (in case where claimant is other than exporter). · AC/DC shall sanction the rebate after comparing the duplicate copy of the ARE.1 received from customs with the original copy received from the exporter and that the triplicate copy received from....

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....nufacturer shall file a declaration with AC/DC giving the following details: * Finished goods proposed to be manufactured, * Rate of duty leviable, * Manufacturing formula (giving proportion in which the materials are actually used and their quality) or a manufacturing process, * Tariff classification, * Rate of duty paid or payable on the material so used both in words and figures * Separate statement of the input-output ratio may be given for each export product. · Verification by AC/DC: - AC/DC will verify the input-output ratio and if required he may call for samples of finished goods or inspect them in the factory. · Grant of permission: - On being satisfied AC/DC may permit the applicant for manufacture or process....