| Date: |
29-11-2001
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| Notification No: |
Central Excise Circular No 604/2001
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| Issuing Authority: |
Central Excise
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| Type: |
Circular
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| File No: |
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| Subject: |
Central Excise - Facility of manufacturing or processing of export goods under claim of rebate of duty paid on inputs under Notification No. 41/2001-Central Excise (N.T.) dated 26th June, 2001 - Modification of Para 8.2 of the Part-V of Chapter - 8 of the
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Central Excise - Facility of manufacturing or processing of export goods
under claim of rebate of duty paid on inputs under Notification No.
41/2001-Central Excise (N.T.) dated 26th June, 2001 - Modification of Para 8.2
of the Part-V of Chapter - 8 of the
Circular
No. 604 dated 29th November 2001
I
am directed to say that doubts still persist about instructions contained in
Para 8.2 of the Part-V of Chapter-8 of the Central Excise Manual (effective from
1.9.2001) notwithstanding instructions contained in Circular No. 602/39/2001-CX
dated 21.11.2001.
2.
The Board has examined the matter and decided that in supersession of
Circular No. 602/39/2001-CX dated 21.11.2001, for Para 8.2 of Part-V of
Chapter-8 of Central Excise Manual (First Edition), the following shall be
substituted, namely:-
�8.2
Rebate of Input stage duty shall be allowed to manufacturer (processor)-exporter
or the merchant-exporter, as the case may be, where such inputs are used in the
manufacture/processing of export goods and cleared directly from the factory of
the manufacturer/processor. The manufacturer/ processor may export the goods
directly himself or through merchant-exporter. Where the goods are exported by
merchant-exporter, his name shall be mentioned on ARE-2 and other conditions
prescribed in Notification No.41/2001-Central Excise (N.T.) dated 26th June,
2001 should be fulfilled.�
3.
The Trade and the field formations may suitably be informed.
4.
Receipt of this Circular may please be acknowledged.
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