New Rules

Nature of power to be delegated

Officer to whom proposed to be delegated

Limitations  

1.

2.

3.

4.

1.

Rule 12 introduced by Notification No. 40/94- CE (NT) dated 22.9.94
 

(i) 

Satisfaction of Commissioner as to actual exportation of goods (proviso to sub-rule (i) of Rule 12 and sanction of rebate claim.) 

Assistant Commissioner Central Excise (Refunds) and jurisdictional Assistant commissioner.

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(ii)

Extension of time limit for export vide clause (iii) to proviso to Notification No. 41/94-CE (NT) dated 22.9.94.

(i) Superintendent, Central Excise
  (Refunds).

From 6 months to 1 Year.

(ii) Assistant Commissioner,
 Central Excise (Refunds)

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 (iii) Jurisdictional Assistant    Commissioner

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(iii)

Satisfaction of the Commissioner as to the market value of goods vide clause (v) & cancellation of export documents vide clause (viii) of proviso to Notification No. 41/94-CE (NT) dated 22.9.94.

Assistant Commissioner (Refunds) and Jurisdictional Assistant Commissioner.
 
 

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(iv)

Powers of commissioner with regard to the declaration filed by the party describing the finished goods [clause (i) of proviso to Notification No. 42/94-CE (NT)], Power to Commissioner for samples [clause (ii) and power to permit manufacturer to remove the material (clause iv)].

Jurisdictional Assistant Commissioner.
 
 
 
 
 

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(v)

Satisfaction of the Commissioner reg. the amount of duty paid and date of payment and amount of rebate admissible vis-a-vis market value of goods [clause iv and v of Notfn. 43/94-CE (NT) dated 22.9.94].

Assistant Commissioner (Refunds) and Jurisdictional Assistant Commissioner.
 
 

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(vi)

Same as above vide clause (iv) and (viii) of Notfn. No. 44/94-CE (NT) dated 22.9.94.

Assistant Commissioner (Refunds) and Jurisdictional Assistant Commissioner.

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(vii)

Satisfaction of the Commissioner as to whether goods are exported within the specified time limit vide clause (vi) of Notification No. 44/94- CE (NT) dated 22.9.94.

(i) Superintendent (Refunds)
(ii) Assistant Commissioner   (Refunds)
(iii) Jurisdictional Assistant Commissioner

6 months to 1 year. 
More than 1 year.
 

(viii)

Satisfaction of the Commissioner as to the market value of goods vis-�-vis rebate claims under clause (v) of Notification No. 46/94-CE (NT) dated 22.9.94.

Assistant Commissioner (Refunds) and Jurisdictional Assistant Commissioner
 

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2.

Rule 13 introduced by Notification No. 40/94-CE (NT) dated 22.9.94 

(i)

(ii)

Acceptance of individual bonds (B1) Security/ Surety.

Acceptance of proof of export in respect of each bond.

(i) Superintendent (Bonds) and   Jurisdictional
(ii) Assistant Commissioner (Bonds)
(iii)  Jurisdictional Assistant Commissioner

Upto   Rs. 25,000/-
Rs. 25,000/-

(iii) 

Commissioner's Powers under Notfn. No. 47/ 94- CE (NT) dated 22.9.94 to permit manufacturers in bond, removal of materials etc.

Jurisdictional Assistant Commissioner.
 

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(iv) 

Commissioner's power to relax time limit for exportation vide clause (iii) of Notification No. 48/94-CE (NT) dated 22.9.94.
 
 
 
 

(i) Superintendent (Bonds)
(ii) Assistant Commissioner   (Bonds)

(iii) Jurisdictional Assistant Commissioner

6 months to 1 year. 
More than 1 year 

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Rule 13 introduced by Notification No. 40/94-CE (NT) dated 22.9.94

Execution of bond by the exporter vide clause (ii) of Notification No. 48/ 94-CE (NT) dated 22.9.94
 

Supdt. Jurisdictional Assistant Commissioner
Assistant Commissioner (Bonds)

Individual security bond

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Para 2 (v)

Satisfaction of Commissioner regarding export of goods vide condition (iv) of Notification No. 48/94-CE (NT) dated 22.9.94.