CHAPTER 8
EXPORT UNDER CLAIM FOR REBATE1. Introduction1.1 The conditions and procedure relating to export under claim of rebate arecontained in Notification No.
40/2001-CE(N.T.), dated 26 th June, 2001 issued underrule 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 11Bof the Central Excise Act, 1944, refund includes ‘rebate’ of duty of excise on excisablegoods exported out of India or on excisable materials used in the manufacture of goodswhich are exported out of India. Thus, the procedure specified in the said Rules and thenotification issued thereunder are subject to section 11B of the said Act.
2. Categories of exports2.1 There are mainly three categories of exports: -
(i) Export of all excisable goods to all countries except Nepal and Bhutanexcept certain mineral oils supplied as ship stores to aircraft on theforeign run;
(ii) Export to Nepal; and
(iii) Export of mineral oils supplied as ship stores to aircraft on the foreignrun to all the countries.
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