Powered by InfodriveIndia.com

Export Under Claim For Rebate, New Central Excise Rule 18 corresponds to the earlier rule 12 of the Central Excise Rules, 1944. The term ‘refund’ in section 11B of the Central Excise Act, 1944.


EXPORT UNDER CLAIM FOR REBATE

  1. Introduction

    1.1 The conditions and procedure relating to export under claim of rebate are contained in Notification 40/2001-Central Excise (N.T.) dated 26th June, 2001 issued under rule 18 of the Central Excise (No.2) Rules, 2001 (hereinafter referred to as the said Rules). The new rule 18 corresponds to the earlier rule 12 of the Central Excise Rules, 1944.

    1.2 It is worth mentioning that as per the definition of the term ‘refund’ in section 11B of the Central Excise Act, 1944, refund includes ‘rebate’ of duty of excise on excisable goods exported out of India or on excisable materials used in the manufacture of goods which are exported out of India. Thus, the procedure specified in the said Rules and the notification issued thereunder are subject to section 11B of the said Act.
  2. Categories of exports

    2.1 There are mainly three categories of exports: -
    1. Export of all excisable goods to all countries except Nepal and Bhutan except certain mineral oils supplied as ship stores to aircraft on the foreign run;
    2. Export to Nepal; and s
    3. Export of mineral oils supplied as ship stores to aircraft on the foreign run to all the countries.


Enquiry Form

Fields marked with an asterisk * are required.

 




What is New?

Date: 03-03-2015
RBI/2014-15/483 A.P. (DIR Series) Circular No.80
External Commercial Borrowing (ECB) Policy — Review of all-in-cost ceiling

Date: 03-03-2015
RBI/2014-15/484 A.P. (DIR Series) Circular No.81
Trade Credits for Imports into India — Review of all-in-cost ceiling

Date: 03-03-2015
Customs Notification No. 06/2015-Customs (ADD)
Seeks to extend the validity of Notification No. 01/2010-Customs dated 08-01-2010 for a further period of one year i.e. upto and inclusive of 07-01-2016.

Date: 02-03-2015
Notification No 113 (RE-2013) / 2009-2014
Addition of a new laboratory for Certification/ Grading of diamonds.

Date: 01-03-2015
Customs Notification No 27/2015 (NT)
Seeks to notify “resident firm” as class of persons for the purposes of section 28E of the Customs Act, 1962 so as to extend the scheme of Advance Ruling to Resident Firm.

Date: 01-03-2015
Central Excise Notification No 03/2015 CE (NT)
Seeks to amend Notification No. 49/2008-CE (NT), dated 24th December, 2008.

Date: 01-03-2015
Central Excise Notification No 04/2015 CE (NT)
Seeks to amend Chewing Tobacco and Unmanufactured Tobacco Packing Machines (Capacity Determination and Collection of Duty) Rules, 2010 notified vide Notification No. 11/2010-CE (NT), dated 27th February, 2010.

Date: 01-03-2015
Central Excise Notification No 05/2015 CE (NT)
Seeks to amend Pan Masala Packing Machines (Capacity Determination and Collection of Duty) Rules, 2008 notified vide Notification No. 30/2008-CE (NT), dated 1st July, 2008.

Date: 01-03-2015
Central Excise Notification No 06/2015 CE (NT)
Seeks to amend Cenvat Credit Rules, 2004.

Date: 01-03-2015
Central Excise Notification No 07/2015 CE (NT)
Seeks to amend Notification No. 35/2001-CE (NT) dated 26th June 2001 so as to simplify registration process.