Page 77 - DCOM308_DCOM502_INDIRECT_TAX_LAWS

Indirect Tax Laws

Notes (iii) the rebate claim by filing electronic declaration shall be allowed from such place of export
and such date, as may be specified by the Board in this behalf;
(iv) that the market price of the excisable goods at the time of exportation is not less than the
amount of rebate of duty claimed;
(v) that the amount of rebate of duty admissible is not less than five hundred rupees.

5.3 Sealing of goods and examination at place of dispatch

(a) For the sealing of goods intended for export at the place of despatch, the exporter shall
present the goods along with four copies of application in the Form ARE-I to the Superintendent
or Inspector of Central Excise having jurisdiction over the factory of production or manufacture
or warehouse, who will verify the identity of goods mentioned in the application and the
particulars of the duty paid or payable, and if found in order, he shall seal each package or the
container in the manner as may be specified by the Commissioner of Central Excise and endorse
each copy of the application in token of having such examination done.

(b) The said Superintendent or Inspector of Central Excise shall return the original and duplicate
copies of application to the exporter.
(c) The triplicate copy of application shall be—

(i) 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, or
(ii) Sent to the Excise Rebate Audit Section at the place of export in case rebate is to be claimed by
electronic declaration on Electronic Data Inter-change system of Customs.
(d) The exporter may prepare quintuplicate copy of application for claiming any other export
incentive. This copy shall be dealt in the same manner as the original copy of application.
(e) where goods are not exported directly from the factory of manufacture or warehouse, 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 in sub-paragraph (c) above.

!
Caution For the sealing of goods intended for export at the place of despatch, the exporter
shall present the goods along with four copies of application in the Form ARE-I to the
Superintendent or Inspector of Central Excise having jurisdiction over the factory of production
or manufacture or warehouse

5.4 Dispatch of goods by self-sealing and self-certification

(a) Where the exporter desires self-sealing and self-certification for removal of goods from the
factory or warehouse, the exporter or a person duly authorised by such exporter, shall certify on
all the copies of the application that the goods have been sealed in his presence, and shall send
the original and duplicate copies of the application along with the goods at the place of export,
and shall send the triplicate and quadruplicate copies of the application to the Superintendent or
Inspector of Central Excise having jurisdiction over the factory or warehouse within twenty
four hours of removal of the goods.
(b) The said Superintendent or Inspector of Central Excise shall, after verifying the particulars of
the duty paid or duty payable and endorsing the correctness or otherwise, of these particulars -

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