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Indirect Tax Laws

Notes Presentation of claim for rebate to Central Excise

(a) Claim of the rebate of duty shall be lodged along with original copy of the application to the
Assistant Commissioner of Central Excise or the Deputy Commissioner of Central Excise having
jurisdiction over the factory of manufacture or warehouse or, as the case may be, the Maritime
Commissioner.
(b) The Assistant Commissioner of Central Excise or the Deputy Commissioner of Central
Excise having jurisdiction over the factory of manufacture or warehouse or, as the case may be,
Maritime Commissioner of Central Excise shall compare the duplicate copy of application
received from the Officer of Customs with the original copy received from the exporter and
with the triplicate copy received from the Central Excise Officer and if satisfied that the claim is
in order, he shall sanction the rebate either in whole or in part.

Claim of rebate by electronic declaration

An exporter may enter the requisite information in the Shipping Bill filed at such place of
export, as may be specified by the Board, for claiming rebate by electronic declaration on
Electronic Data Inter-change system of Customs. The details of the corresponding application
shall be entered in the Electronic Data Inter-change system of Customs upon arrival of the goods
in the Customs area. After goods are exported or order under section 51 of the Customs Act, 1962
(52 of 1962) has been issued, the rebate of excise duty shall, if the claim is found in order, be
sanctioned and disbursed by the Assistant Commissioner of Customs or the Deputy Commissioner
of Customs.

Task Discuss about removal of clearance goods.

5.6 Procedure for Export to all countries (except Nepal and Bhutan)
without Payment of Duty

The procedure for export of all excisable goods, except to Nepal and Bhutan, without payment of
duty from the factory of the production or the manufacture or warehouse or any other premises
as may be approved by the Commissioner of Central Excise, is governed by the provisions
of Rule 19 of the Central Excise (No. 2) Rules, 2002. The conditions, limitations and safeguards
th
are separately contained in Notification No. 42/2001-CE(NT) dated 26 June, 2002.
Conditions

There are some conditions:

(i) that the exporter shall furnish a General Bond (Surety/Security) to the Assistant Commissioner
of Central Excise or the Deputy Commissioner of Central Excise having jurisdiction over the
factory, warehouse or such approved premises, as the case may be, or the Maritime Commissioner
or such other officer as authorised by the Board on this behalf, in a sum equal at least to the duty
chargeable on the goods, with such surety or sufficient security, as such officers may approve for
the due arrival thereof at the place of export and their export therefrom under Customs or as the
case may be postal supervision. The manufacturer-exporter may furnish a letter of undertaking
in the Form specified in lieu of a bond;
(ii) that goods shall be exported within six months from the date on which these were cleared for
export from the factory of the production or the manufacture or warehouse or other approved
premises within such extended period as the Assistant Commissioner of Central Excise or

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