| Date: |
02-11-1998
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| Notification No: |
Central Excise Circular No 428/1998
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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: |
Waiver of condition of direct exports from the factory premises- Relaxation regarding 'Disclaimer Certificate' requested by M/s. ACCE Industries, Mumbai
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Waiver of condition of direct exports from the factory premises-
Relaxation regarding 'Disclaimer Certificate' requested by M/s. ACCE Industries,
Mumbai
Circular
No. 428
dated 2nd November 1998
I
am directed to say that the Board has received representations from exporters
that rebate under Rule 12 of the Central Excise Rules 1944 are not being granted
where the goods initially cleared on payment of duty for home-consumption were
diverted for export following the procedure contained in Board's Circular
294/10/97-CX dated 30.10.97 on the ground that the exporters are not furnishing
'Disclaimer Certificate' from the manufacturers of goods.
2.
The matter has been examined by the Board. It is felt that the
'Disclaimer Certificate' is essential where exports are effected directly from
the factory of manufacture by merchant exporter because in such case the
manufacturer also signs the AR4. There could be possibility of filing of two
claims of rebate against the same. Goods exported where the goods initially
cleared on payment of duty for home-consumption are diverted for export
following the procedure contained in Board's Circular No. 294/10/97-CX dt.
30.10.97. The merchant-exporter who prepares and signs the AR4 can alone claim
rebate. Moreover. it may be noticed that the above mentioned circular provides
sufficient safeguards against sanction of double rebate claims in respect of the
same consignments exported by way of verification of duty payment by the Central
Excise Officers and endorsement on the invoice of the manufacturer.
3.
In view of the above, it has been decided that rebate under Rule 12 of
the Central Excise Rules 1944 will be granted without misstating on for
'Disclaimer Certificate' where the goods initially cleared by the manufacturer
on payment of duty for home- consumption are diverted for export provided
other procedure prescribed under the Circular No. 294/10/97-CX dated 30.10.97
are followed sumptuously. However the Disclaimer Certificate' would be necessary
where exports are effected directed directly from the factory of manufacture or
any other premises of the manufacturer of export goods.
4.
Accordingly, the pending claims of rebate may be processed expeditiously.
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