Under the first procedure, known as 'Rebate of duty on Goods Export.
The manufacturer has first to pay the excise duty on goods meant
for export and then claim refund of the same after exportation of
such goods to countries except Nepal and Bhutan. This is done under
Rule 12 of Central Excise Rules. Under this rule, rebate of duty
is granted for the finished stage as well as input stage. Rebate
of duty in respect of the excisable materials used in the manufacture
of the exported goods shall not be allowed if the exporter avails
of the drawback allowed under the Customs and Central Excise Duties
Drawback Rules, 1995 or Modvat. The following procedure should be
followed while exporting under the rebate of duty. Removal of goods
under claim of rebate from a factory or warehouse without examination
by the Central Excise Officers. The exporters are allowed to remove
the goods for export on their own without getting the goods examined
by the Central Excise Officers. Form AR4 in such cases should be
prepared in sixtuplicate, giving all particulars and declarations.
The exporter shall deliver triplicate, and quadruplicate, quintuplicateand
sixtuplicate copies of AR4 to the Superintendent of Central Excise
having jurisdiction over the factory or the warehouse, within 24
hours of the removal of the consignment and would retain the original
and duplicate copies for presenting along with the consignment to
the Customs Officer at the point of export. The jurisdictional superintendent
of Central Excise examines the information contained in AR4 and
verifies the facts of payment of duty and other certificates/declarations
made by the exporter. After he is satisfied that the information
contained in the AR4 is true, he signs at appropriate places in
the four copies of AR4 submitted to him and plus his stamp with
his name and designation below his signature. He would then dispose
of the triplicate, quadruplicate, quintuplicate and sixtuplicate
copies of AR4 as under : -
||To there bate sanctioning authority
viz. Maritime Commissioner of Central Excise or the assistant
commissioner of Central Excise declared by the exporter on the
AR4. This copy on the request of exporter may be sealed and
handed over to the exporter / his authorized agent for presenting
to the rebate sanctioning authority.
||To the Chief Accounts
Officer in the Commissionerate Headquarters.
||Office copy to be retained
by the Central Excise Officer.
||To be given to the
Procedure for exports under Central Excise Seal Where the exporter
desires the sealing of the goods by the Central Excise Officers
so that the export goods may not be examined by the Customs Officers
at the Port/Airport of shipment, he should present an AR4 application
in sixtuplicate to the Superintendent of Central Excise having jurisdiction
over the factory/warehouse at least 24 hours before the intended
removal of the export goods from the factory/warehouse. The Superintendent
of Central Excise may depute an Inspector of Central Excise or may
himself go for sealing and examination of the export consignment.
Where the AR4 indicates that the export is in discharge of an export
obligation under a Quantity-based advance License or a Value-based
Advance License issued under the Duty Exemption Scheme, in such
cases the consignment is invariably examined and sealed by the Superintendent
of Central Excise himself. The Central Excise Officer examining
the consignment would draw samples wherever necessary in triplicate.
He would hand over two sets of samples, duly sealed, to the exporter
or his authorized agent, for delivering to the Customs Officers
at the point of export. He would retain the third set for his records.
The export consignment is carefully examined vis-à-vis the
description of goods, their value and other particulars/declarations
on the AR4. The Central Excise Officer verifies the facts of payment
of duty and other certificates/declarations made by the exporter.
After he is satisfied that the information contained in the AR4
is true he would allow the clearances and also sign all the six
copies of the AR4 at appropriate places and put his stamp with his
name and designation below his signature. The copies of AR4 are
disposed of as under:
Original and Duplicate
||TTo the exporter
for presenting to Customs Officer at the point of export along
with the export consignment.
||To the rebate sanctioning
authority i.e. Maritime Commissioner of Central Excise or the
jurisdictional Assistant Commissioner of Central Excise, as
declared by the exporter on the AR4. The Central Excise officer
may handover this copy under the sealed cover on exporter's
||To the Chief Accounts Officer
at his Commissionerate Headquarters.
||To be retained for