Circular No. 129/40/95-CX dated 29/5/95
Subject: Export under Claim for rebate of duty on excisable materials used in the manufacture of export goods [Rule 12(l)(b)] procedure regarding.
1.1 Attention of the Collectors is invited to Board"s telex No. 209/18/93 dated 26.09.94 & 27.09.94 communicating the issue of fresh rules and notifications relating to exports.
1.2 The new Central Excise rule No. 12(l)(b) has been framed to grant rebate of CE duty paid on raw materials/inputs used in the manufacture of the finished goods exported from India. The new Rule 12(l)(b) thus incorporates in it the erstwhile rules 12A and 191A of the Central Excise Rules, 1944. A fresh notification 42/94, C.E.(N.T), dated 22.9.94 issued under the new rule permits grant of rebate of duty paid on any excisable materials used in the manufacture and packing of the goods exported. The notification details the conditions for claiming such rebate of duty. Benefit of Notification No. 42/94-CE(NT) is not available for exports to Nepal or Bhutan and such exports are governed by separate instructions,
2.1 The salient features Of the new rules and the notification issued thereunder are briefly summarised below:-
2.2 The benefit of input stage rebate under rule 12(l)(b) can be claimed on export of all finished goods whether excisable or not. But by Notification 42/94 the facility has been extended only to goods appearing under the schedule to the Central Excise Tariff Act, 1985. It is not necessary that the eligible finished goods to be exported are chargeable to Central Excise duty. Consequently the benefit under Rule 12(l)(b) can be claimed even by a unit exempted from registration under rule 174 of Central Excise Rules, 1944 in view of production of goods exempted from payment of Central Excise Duty,
2.3 Benefit of input stage rebate can be claimed by a manufacture of finished goods only when the export is in his own name. Benefit of the input stage rebate shall not be extended where export are through merchant exporters. In short manufacturers working under this scheme are not permitted to export their goods through third parties.
2.4 The definition of "materials" has been made wider. The benefit is now available for excise duties paid on raw materials, consumables, components, semi-finished goods, assemblies, sub- assemblies, intermediate goods, accessories, parts and packing materials required for manufacture of export goods. Sources of Energy such as high speed diesel, furnace oil etc. shall not be regarded as consumables and consequentially benefit of rule 12(l)(b) shall not be available on Source of Energy. Similarly, the rebate of Central Excise duty paid on equipment arid machinery items in me nature of capital goods used in relation to manufacture of finished goods being shall not be allowed under rule 12(l)(b).
2.5 The definition of "manufacture" for the purpose of grant of input stage rebate has also been made liberal and now includes process of blending, alterations, or any other operations thereon.
2.6 Form AR5 modified: The erstwhile AR5 was prescribed under the old rule 191A. Since rule 191A has been rescinded, the old proforma of AR5 has been be continued on an adhoc basis. However a revised proforma of AR5 is enclosed which may be notified by the Collectors of Central Excise tnrough Trade Notice and the new proforma of AR5 may be brought into effect in all field formations positively .from 01.66.95. Under this scheme, there is no need to use AR4 format all and the modified format of AR5 would take care of all the requirements whether the finished products are dutiable or not.
2.7 The benefit of input stage rebate cannot be claimed in any of the following situations:
where the finished goods are exported under Claim for Duty Drawback
where the finished goods are exported in discharge of export obligation under a Value Based Advance Licence or a Quantity Based Advance Licence issued before 31.03.95.
where facility of input sate credit is availed under Modvat provisions under Chapter V AA Central Excise Rules, 1944.
3.1 The following consolidated instructions are issued with regard to grant of rebate of Central Excise duty paid on inputs used in the goods exported to countries other than Nepal and Bhutan. The earlier instructions on the subject which are inconsistent with these instructions, the new rules, and the notifications issued thereunder may be treated as withdrawn.
Declaration & Permission
4.1 The manufacturer of finished goods intending to export such goods, under claim for rebate of Central Excise Duty on materials/inputs shall file a declaration (in quintuplicate) to the Collector of Central Excise having jurisdiction over the factory where finished goods for export are manufactured. The declaration shall contain details of finished goods to be exported, the details of materials required and their consumptions ratios.
4.2 Proforma of declaration to be filed in terms of Notfn. CE- 42/94(NT) is enclosed (Annexure 1), Dated acknowledgment or postal receipt of despatch by registered post shall be adequate proof of submission of the declaration.
4.3 The declaration should be filed complete in all respects by the manufacturer intending to avail the facility of input stage rebate. A neat flow diagram along with the write up of manufacturing process may be enclosed. Where there are more than one export product, separate statement of the consumption ratios may be finished for each export product.
4.4 The premises in which goods are manufactured for exports under rule 12(1) should be clearly demarcated in the ground plan. The manufacturing area shall also be segregated.
4.5 Statement of consumption ratio is the most important information and should be carefully filled for each export product. Estimated monthly quantum of exports may be indicated at appropriate place. The details of materials may be furnished in descending order of importance indicating important materials (from duty incidence view point) first. Materials which contribute negligible amount to rebate may not be shown at the descretion of the exporter. The consumptions should be net of recycled materials.
4.6 The Collector of Central Excise may nominate suitable officer for verifying the declaration or direct Divisional Officer for arranging the verification. For this purpose, four copies may be sent to verifying officer and Collector"s office may retain one copy for future reference.
4.7 The verifying officer shall carefully examine the data furnished in the declaration with special reference to consumption -of materials and the wastages. Where manufacturing activity had been going on for the past years, many yearly consumption ratios may be used as guideline. The claim for rebate under Rule 12(1) (b) is available for all duty paid excisable inputs used. The input output norms notified under the Export Import Policy may be referred for guidance. However it may be noted that the norms in the Export Import Policy may not include all materials and claim under rule 12(l)(b) should not be denied merely on the grounds that a particular material does not appear under the norms in the Policy. Special care should be paid to materials which are recycled. Some solvents Used in the Chemical Industry are recycled. Similarly many plastic wastages and non ferrous metals are recycled. Care should be taken that consumption of materials is net of such recycled materials. Where recoverable wastages are
generated but not recycled but sold on account of its unsuitability, the same should be clearly reflected in the declaration.
4.8 The Central Excise Officer after carrying out the verification of the declaration shall append the necessary certificates / endorsements at appropriate places in the Declaration and sent three copies to the Collector of Central Excise, retaining one copy for his records.
4.9(1) Based on the verification carried out by the Central Excise Officer, or otherwise, where the Collector of Central Excise is satisfied that the consumption norms claimed are reasonable and, that the applicant has proper facility for carrying out the manufacture of goods for exports, the Collector may grant permission to the applicant for manufacture and export of finished -goods under claim for rebate of Central Excise duties paid on materials used in the manufacture of finished goods exported. The letter of permission shall clearly indicate the conditions subject to which benefit under Rule 12(l)(b) of Central Excise Rules, 1944 shall be available. A proforma in which such permission may be granted is enclosed (Annexure II). A copy of the permission with verified declaration shall also be sent to the Assistant Collector of Central Excise and the Superintendent of Central Excise.
4.9 (2) If for any reason the Collector Central Excise could not satisfy himself with reference to the correctness of the consumption norms claimed by the applicant and the product is being manufactured for the first time in his jurisdiction, the Collector may permit the manufacturing operations and the verification of the consumption norms should be completed white the process of manufacture is on. The verification should be completed before allowing the export of the goods as the manufacturer working under this Scheme is expected to declare the raw materials consumed in the AR5 for making their claims for rebate. In such circumstances, the Superintendent of Central Excise would complete the verification as quickly as possible and the Collector can indicate the consumption norms as amendment to the permission already given. In some cases, where the manufacturer has to fulfill certain export commitments in view of letters of credit to be honoured, the Assistant Collector can permit the manufacturers to export the goods if the Superintendent had already conducted the verification and submitted the report but is pending approval by the Collector of Central Excise. In such cases in the AR5 Form against the declaration of the party, the Superintendents supervising the clearance shall clearly indicate that the consumption norms have been verified but not yet approved by the Collector. This would enable the Assistant Collector sanctioning the rebate to take note of this fact.
4.10 The permission granted by the Collector of Central Excise can be withdrawn at any time if it comes to the notice of the Collector that the information furnished by the applicant is incorrect or where it comes to the notice of the Collector that the applicant is not maintaining the records required under the Trade Notice issued in this regard or where it comes to the notice of the (collector that the premises where goods for export are manufactured is not properly segregated.
4.11 Any change in the consumption ratio should be promptly intimated by the manufacturer to the Collector of Central Excise, Assistant Collector of Central Excise and the jurisdictional Range Superintendent giving reference of the permission granted by the Collector of Central Excise. Collector of Central Excise may order fresh verification if the revised consumption ratios are higher (say 5% or more) than the ratio already verified and approved. However, Collector of Central Excise may use their discretion in this regard.
Procurement of Materials and Record Maintenance
5.1 The excisable materials required for export production should be procured directly from the factory where such goods are manufactured or from dealers registered under Rule 174 of Central Excise Rules. The excisable materials and packing should be obtained in the original packed condition. The invoice should be in the name of the manufacturer of export good"s.
Accounts & Returns
5.2 The manufacturer shall maintain register of duty paid materials brought to the factory for manufacture of finished goods for export under claim for input stage rebate under Rule 12(l)(b) in the proforma of RG 26. The account for finished goods manufactured and exported may be maintained in the proforma of RG 27. The manufacturer shall also file a quarterly return in form RT 14, of materials received and finished goods cleared.
5.3 Any officer duly empowered by the Assistant Collector in this behalf shall have access at all reasonable times to any premises indicated in the application and to any place where goods for export are processed or stored. The applicant shall also permit the officer of Central Excise access to any records relating to the production, storage-and export of goods.
Removal For Export
6.1 The AR5 application in sixtuplicate should be submitted by the manufacturer to the Supdt. of CE having jurisdiction over the factory atleast 24 hours before the intended removal of the goods for export from the factory under claim for rebate of Central Excise Duty paid on materials and packing used in the manufacture of export goods.
6.2 Where export goods are dutiable the manufacturer may avail the facility of export, without payment-of Central] Excise duty on finished goods, under Central excise Bond [Rule 13(l)(a)J. Alternatively finished goods may also be exported, after payment of Central Excise duty leviable on finished goods under claim of rebate [Rule 12(l)(a)]. For this purpose manufacturer shall indicate the particulars clearly in AR5. For export clearances under AR 5, instructions already issued for export clearances under Rule 12(l)(a) and Rule 13(l)(a) may be followed subject to modifications indicated below.
6.3 The new proforma of AR5 incorporates the requirements of Export clearances under rule 12(l)(a)/13(l)(a). Therefore where export goods are dutiable, no separate AR4 is required and manufacturer needs to the fill up only AR5. However the facility of clearances of finished dutiable goods for export under claim for rebate or against bond with Maritime Collector shall not be available in such cases and manufacturer shall have hi approach Jurisdictional Assistant Collector of Central Excise for claiming rebate/discharge of bond.
6.4 The goods cleared under AR5 will be moved directly from the place of manufacture to the place: of export.
6.5 The packages in which the goods are to be exported should be legibly market in ink or oil colour or in such other durable manner with progressive number commencing with number 1 for each calendar year and with the manufacturer"s name.
6.6 Every AR5 shall be numbered in a running serial of the factory starting with for each financial year.
6.7 The Superintendent of Central Excise shall himself verify the information contained in AR5. For this purpose he shall refer to the verified declaration (of para 4.1 above) received from the Collector of Central Excise along with permission granted by the Collector. The export consignment shall be carefully examined vis-a-vis the description of the goods, their value and other particulars/declarations on the AR5. The Supdt. of CE shall verify the facts, certificate and declaration made by the manufacturer. The value declared on the AR should be as per section 40 of the Central Excises and Salt Act, 1944. After the Supdt. of (.F: is satisfied that the information contained in the AR5 .is true and after verifying that necessary bond [where goods are being exported under bond interms of rule 13(1 )(a)} has been executed by the manufacturer, he would allow the clearances for exports and also sign on the AR$ at appropriate places and put his stamp with his name arid designation below his signature.
6.8 The Superintend of Central Excise examining the consignment shall draw representative samples (wherever feasible) in triplicate. He would handover the samples duly sealed to the manufacturer or his authorized agent for delivering to the Custom^ officer at the point of <. export. He would retain the third set for his records. The export consignment shall be sealed by the Superintendent of Central Excise before permitting clearances.
6.9 The facility of export without presence of the Central Excise officer shall not be available for exports under rule 12(l)(b)
6.10 -Where the consumption data furnished in Table 2 of the AR5 is exhaustive and the Superintendent of Central Excise is not in a position to verify the same immediately, the export consignment should not be held up. The goods should be allowed to be cleared after certifying the original, duplicate and sixtuplicate copies of the AR5 and after verifying the remaining aspects. A separate detailed verification report may be submitted by the Supdt. of Central Excise to the Assistant Collector of Central Excise within a fortnight on the Triplicate, Quadruplicate and quintuplicate copies of AR5.
6.11 The colour coding a; id disposal of the AR5 will be as follows:-
i) Original - White To the exporter for presentation at point of export.
ii) Duplicate - Buff -do-
iii) Triplicate - Pink To rebate sanctioning authority i.e. Asstt. Collr.
iv) Quadruplicate - Green CAO
v) Quintuplet - Blue Office record
vi) Sixtuplicate - Yellow BEEC Copy Disposal of AR 5 in the Custom House:
7.1 The original, duplicate and sixtuplicate copies of the AR5 shall be presented by the exporter/his authorised agent to the Customs officer at the point of export along with the goods. Shipping Bill/Bill of export and samples sealed by the Central Excise Officer. The export consignment shall be checked by the Custom is Officer to see whether the seals are intact and the marks and number tally and, if found in oilier, he may allow exports after ensuring that the No. of the AR5 has been indicated in (lie Shipping Bill or the Bill of Export, as the case may be. However Custom Houses may wherever they desire or grounds of sufficient reasons examine the export cargo for conducting any check in terms of the Customs Law and Procedure. The samples shall be dealt with in accordance with instructions/standing orders of the Collector of Customs or the Central Board of Excise and Customs. After the goods have been shipped the proper officer of Customs will make necessary endorsements in the Original, Duplicate and
sixtuplicate copies of the AR5 at appropriate places and put his stamp within name and designation below his signature, the copies of AR5 shall be disposed off by him in the following manner-original and Both to be handed over to the Exporter.. Sixtuplicate
Original shall be used by the exporter for claiming rebate from the Assistant Collector Central Excise having jurisdiction over the factory. Sixtuplicate copy shall be used for DEEC endorsement. This copy shall be presented by the exporter for endorsement of exports in the DEEC. At that stage the same shall be retained in the DEEC Cell of -the Customs House for it record.
Duplicate To be sent to the Assistant Collector of Central Excise (may also be handed over to the Exporter under a sealed cover for delivering to the Assistant Collector of Central Excise).
7.2, Where goods being exported are made from materials bearing high Central Excise Duty such as Polyester filament Fabrics/Knitwears made from Polyester filament year the goods must dc examined at the point of export not withstanding the fact that the same has been sealed at the factory gate by the Superintendent of Central Excise. Samples should be invariably drawn in such cases for testing. Where test reports indicate other-wise, a report should be submitted to the Assistant Collector of Central Excise beside taking such action as is necessary under the Customs Act.
7.3 Customs officer responsible for making endorsement in AR5 shall carefully check that exports are not covered under any of the following:-
The Duty Drawback Scheme
A Value Based Advance Licence issued prior to 31.03.95
A Quantity Based Advance Licence issued prior to 31.03.95
He will certify on all the three copies of AR5 that the exports are not under any of the Schemes specified above. He will also certify the fact of exports and make suitable endorsements at appropriate places in the AR5 and put his stamp with his name and designation below his signature. However it may be noted that any exports made in discharge and any export obligation under a Value based or a Quantity Based or a Quantity board Advance Licence issued after 01.04.95 snail not be disqualified from availing benefit under Rule -12(l)(b).
7.4 The duplicate copy of AR5 duty signed by the Customs Officer shall be despatched by the Custom Officer to the Assistant Collector of Central Excise whose address is indicated in the AR5. On a request from exporter the original copy may also be handed over to the exporter, under a sealed cover for delivering to the Asstt. Collector of Collector of Central Excise. The Original copy and Sixtuplicate Copies shall be returned by the Customs Officer to the exporter against proper acknowledgement. The original copy of AR5 duly endorsed by the Customs Officer shall be used by the exporter for claiming input stage rebate and also rebate of any Central Excise Duty paid on the Finished goods export or for discharge of bond executed under Rule 13(l)(a), if any. All these claims as intact would be settled by the Assistant Collector of Central Excise having jurisdiction over factory.
Claim for Reba
8.1 Claim for rebate of Central Excise Duty paid on materials used in the manufacture and packing of finished goods exported and rebate of Central Excise Duty paid on finished goods cleared for export after payment of Central Excise Duty (under rule,12(l)(a)] shall be lodged by the manufacturer in prescribed from (Annexure III). The application for rebate has to be made only to the Asstt. Collector of Central Excise jurisdiction over the factory. Where exports are under claim for rebate 12(l)(a), the same should be claimed in the combined application for rebate.
8.2 The claim for rebate should be filed within the time stipulated under the Central Excises and salt Act, 1944.
8.3 For claiming rebate, the exporter shall submit the following documents along with the prescribed application:-
Original copy of the AR5 duly endorsed by the Customs Officer;
Duly attested copy of Shipping Bill (Export Promotion Copy)
Duly attested copy of Bill of lading/Air way bill
Duplicate copy of the Central Excise Invoice under which Central Excise duty was paid on good"" cleared for export, [where rebate under rule 12(1 )(a) is also being claimed
Duplicate copy of the AR5 received from the customs officer in a sealed cover(if obtained).
8.4 The Assistant Collector of Central Excise shall carefully examine the refund claim and satisfy himself that the exports are not under claim for duty drawback. He will also satisfy prior to 31.03.95 (Where the Shipping Bill indicates that the same is a Drawback Shipping Bill or the shipping Bill contains an endorsement that the same is in discharge rejected) the shall verify from his records that the manufacturing units in not availing the Input Stage Credit under Chapter V(AA) of Central Excise Rules, 1944.
8.5 The Assistant Collector of Central Excise should point out deficiency, if any within 15days of lodging of the claim and ask the exporter to rectify the same within 15 days. Queries/deficiencies shall be pointed out at one go and piecemeal queries should be avoided. The claim of rebate should be disposed or within a period of two months.
8.6 The Assistant Collector sanctioning rebate shall ensure that the relevant transport copies (duplicate copies) of Duty paying documents have been suitably defaced before payment is made.
8.7 Computation of Rebate Amount:
Where is no bye-product or co-product generated in the process of manufacture, the amount of rebate can. be simply worked out by adding the duty incidence on various inputs used in the manufacture. However, where bye-products are generated or where recoverable wastages come into existence, the amount of rebate should be calculated by using the following formula:
D
R = ----------- X FOB
FOB + S
Where
R = Rebate to be sanctioned
D = Total Duty incidence on materials
FOB = FOB value of .Exports
S = Sale value of recoverable wastages and by product sold (net of Duty and taxes)
It may be ensured that when the procurements are at varying rate of Central Excise Duty and/or varying value, the duty incidence is worked out using FIFO (First in First Out) principle. The earliest procurements shall be adjusted first and subsequent procurements shall be taken into account only when the earlier procurements have been taken into account.
Illustration: Consider exports of IOOMT of Steel Pipe of the Manufacture of which 105MT of HR Mild Steel Coils are required. Consider date of export 01.06.95. Assume no wastages or the same are lost.
Procurement on 01.01.95 (earliest). : 20 MT (Duty rate 1000 PMT)
Procurement on 20.01.95 : 50 MT (Duty rate 1100 PMT)
Procurement on 01.03.95 :100 MT (Duty rate 1500 PMT)
Rebate = 20 x 1000 +50 x 1100+35 x 1500 = 127500
Miscellaneous:
9.1 The rebate (if duty will not be allowed if
The market price of the goods is less than the rebate amount
The amount of rebate admissible is less than Rs. 500/-
9.2 Notification No. 42/94-CE(NT) permits a manufacturer to remove the raw materials or intermediate- products for processing without payment of Central Excise duty. The general job-work provisions under Chapter VAA of Central Excise Rules, 1944, will apply. Care should be taken that this movement is permitted only for a single stage activity. The goods, after going to one job worker, shall not be permitted to go the another job worker, and it will be necessary to bring the goods back to the factory for further processing
9.3 Collector may issue detailed Trade notice/s and standing order/s in this regard. Copies of .ill the Trade Notices and standing Orders may be endorsed to the Board and DGICCE.
Sd/-
(I.P.Lal)
Deputy Secretary to the Govt. of India
[F.NO.209/l8/93-CX.6(PI)]
Annexure I
Form of Declaration for availing Benefit of Rebate of Central Excise Duty Paid on Materials used in Manufacture and Packing of Export Goods
(to be filed in Quintuplicate)
[Rule 12(1 )(b) & Notfn. No. CE-42/94(NT)]
To
The Collector of Central Excise,
Sir,
1. We, ________________(name of the manufacturer) having our office at ______________ and our
factory at __________ seek your permission to export __________________________ (name of
the goods) under claim for rebate of duty on materials used in the manufacture and packing of
finished goods.
2. We are furnishing the details of finished goods to be exported and manufacture formula with
reference to quantity/proportion in which the materials are required for the framed goods & the
tariff classification of materials and the rate duty payable on the materials.
3. We agree to abide by the provisions of the Central Excise Rules, 1944, Notifications, Trade
Notice/s and any instructions issued in this regard.
4. We undertake to intimate any change in the consumption ratio within 10 days of such change.
5. We hereby declare
that we are not availing facility of input stage credit under Modvat provisions under Chapter V AA of Central Excise Rules, 1944.
that we shall export the finished goods without availing Duty Drawback.
that the finished goods shall not be exported in discharge of export obligation under a Value Based Advance Licence or a Quantity Based Advance Licence issued prior to 31.03.95.
(Signature)
Dated_________________________ Seal
Enclosed:
Write up on manufacturing Process
Flow Diagram
Statement of Consumption Ratios
Ground Plan of the premises
For use in Central Excise Office
Certificate of Verification
I have visited the factory on __________ and have verified the manufacturing process and the
input/output ratios. On the basis of the records maintained by the applicant, the write up on
the manufacturing process, the flow diagram submitted by the applicant and physical verification
of the manufacturing process, I find that the consumption of materials and wastages indicated
in the Statement of Consumption are in order. I have also verified that Quantity indicated in
Column 5 of the Table to the Statement of Consumption does not include materials which is
recycled in the process.
OR
I find following difference in the Consumption Ratios Claimed and actually observed.
______________________________(Name)
______________________________of Central Excise
(Designation)
SEAL
DATE_______________________
Proforma of Statement of Consumption Ratio
Name of the Manufacturing Unit with ____________________________________________
Complete Postal Address ____________________________________________
Description of the finished ____________________________________________
goods to be exported ____________________________________________
(with technical characteristics) ____________________________________________
Central Excise Tariff Heading No. ____________________________________________
Net Weight ____________________________________________
(per unit of finished goods) ____________________________________________
Bill of materials required for the manufacture ____________________________________________
of (indicate clearly No. of units of finished ____________________________________________
product.)
| S.No. | Name/description of materials/packing with tech. spec./and quality | C.Ex.Tariff Heading | Unit | Qty. used | Rate of Ex.Duty | C.Wastages | Remarks |
| | Recoverable | Irrecoverable | |
| (1) | (2) | (3) | (4) | (5) | (6) | (7) | (8) | (9) |
* Excluding recycled materials
Notes:-
1. The Units of quantity should be given in such a manner that it could be related to export Invoice/Shipping Bill.
2. Only those materials may be indicated for which proof of payment of Central Excise Duty is available. Details of such inputs need not be given in respect of which rebate is not claimed on account of non availability of duty paying
documents, on behalf of the applicant, I ___________________ (name in full),____________________ (designation), hereby certify that the above material requirements and other information is true to the best of my knowledge.
Place ___________________________ (Signature)
Date ___________________________ Seal
Annexure II
Office of Collector of Central Excise ..........
To______________________ File No. _______ ______
_________________________ Date ___________________
Subject: Permission to work under rule 12(1)(b) of Central Excise Rule, 1944
With reference to your Declaration dt. _________________, Collector of Central Excise, ______________ is pleased to grant permission to yon I manufacture and export finished goods _______ _______________ claim for rebate of Central Excise Duty paid on materials used in the manufacture and packing of such goods. The permission is subject to following conditions.
that you will not avail facility of input stage credit under Modvat under ch. VAA of Central Excise Rules, 1944.
that you will not claim Duty Drawback in respect of such exports
that such exports shall not be made in discharge of export obligation a Value Based Advance Licence or a Quantity Based Advance Licence prior to 31.03.95.
2. You are requested to note that before making any exports you will have to file an application in proforma of AR5, to the Superintendent of Central Excise in sixtuplicate giving full details therein at least 24hrs before the intended removal of goods for export.
3. It may be noted that grant of rebate is subject to your following the relevant provision of the Central Excises and Salt Act, 1944, rules, the conditions of the notification a procedure prescribed in this regard under Trade
4. To enable the Central Excise Officer to verify the data, you should man records of consumption of materials and finished goods .is prescribed under the Notice indicated above.
5. The exports must be made within 90 days of the clearance of the finished from the factory, under claim for rebate of Central Excise duty paid on materials used in the manufacture and packing of such goods.
6. The permission granted is likely to be withdrawn if any of the information by you is found to be false.
7. You will intimate any change in consumption ratios within 10 day of such change.
8. You will permit access to your factory and also all records, to any Central Officer authorized by the Assistant Collector of Central Excise.
For Collector of Central Excise
Annexure III
Combined Application for Rebate of Central Excise Duty Paid on Materials used in the Manufacture of and Packing of Finished Goods Exported.
(To be submitted in Duplicate)
To
The Assistant Collector of Central Excise ............
Sir,
We _____________________________ (name of the exporter) having our office at _________________ and our factory at ________________ have exported ______________ (quantity) of ________________________ (name of the goods).
2. We request you to sanction amount of Rs. __________________ as rebate of Central Excise duty paid on materials used in the manufacture of and packing of finished goods exported under rule 12(l)(b) of Central Excise rules, 1944.
3. We also request you to sanction amount of Rs._____ as rebate of Central Excise duty paid on clearances of goods exported under rule 12(1 )(a) of Central Excise rules, 1944.
or
We request you to discharge the bond/credit the bond No. ________ executed by us under Rule 13(l)(a) (Strike out inapplicable clause)
4. We hereby declare:-
that the finished goods were manufactured without availing the facility of Inputs Stage Credit under Chapter V(AA) of. the Central Excise Rules.
that the exports had been made without claiming duty drawback. "
that the exports are neither under VABAL nor under QBAL issued prior to 31.03.95.
5. We are enclosing the following documents in support of the claim:
Original copy of the AR5 duly endorsed by the Customs Officer..
Duly attested copy of shipping Bill (Export Promotion Copy)
Duly attested copy of Bill of lading/Air way bill
Duplicate copy of the Central Excise Invoice under which Central Excise Duty was paid on goods cleared for export, [where rebate under rule 12(1)(a) is also being claimed].
Duplicate copy of the AR5 received from the customs officer in a sealed cover (if obtained).
Detailed work sheet indicating the amount of rebate claimed.
Name & Designation
Seal
Date___________________ Range: _____________
Division: _____________
Collectorate: ____________
RT 14
Quarterly Return of materials and finished goods required to be submitted by manufacturers working under Rule 12(l)(b) Year: _____________
Quarter Ending___________________
PART I
Statement of Duty paid material received for manufacture of export goods.
| Sl.No. | Description of material | Opening Balance | Receipt issued for manuf. | Closing Balance | Remarks |
| | | | | | |
PART II
Statement of Duty paid material received for manufacture of export goods.
| Sl.No. | Description of finished goods manufactured for export | Opening balance | Production for export | Issued Closing Balance |
| | | | | |
Verified Signature of the
manufacturer
Central Excise Officer
Date:_____________
RG26
Record of Raw Materials Received
Description of Material:
| S.No. | Date | Description of material | Invoice details | Name of mfrer./dealer | Range/Dvn. of receipt | Issued for manufacture | Closing Balance | Signature of Central Excise Office | Remarks |
| | | Opening balance | Quantity received | | | | | | | |
| (1) | (2) | (3) | (4) | (5) | (6) | (7) | (8) | (9) | (10) | (11) |
RG27
Account of finished goods manufacture for export under claim for rebate of input stage Central Excise Duty (Kale 12(l)(b)) where the unit is not registered under Rule 174 if Central Excise Rules, 1944
Name and Address of factory ................................
Description of goods........................................
| Date | Opening bal. | Qty. Mfd. | Total (2+3) | Removals under rule 12(1)(b) | Closing bal. | Rebate | ARs | Signature of C.Ex.Office |
| (1) | (2) | (3) | (4) | (5) | (6) | (7) | (8) | (9) |
Notes: A separate register / page should be maintained for each excisable commodity manufactured for export.
CENTRAL EXCISE SERIES NO.62
Range ________________ ARs NO. _____________
Division___________ Address ________________ Original (White)
Collectorate__________________ Duplicate (Buff)
Triplicate (Pink)
Quadruplicate (Green)
Quintuplicate (Blue)
Sixtuplicate (Yellow)
From A.R.5
Combined application for removal of goods for export under claim for rebate of duty paid on excisable material used in the manufacture and packing of such goods and removal of dutiable excisable goods for export under claim for rebate of finished stage Central Excise Duty or under bond without payment of finished stage Central Excise Duty leviable on export goods.
[Rule 158,187 & 187A Read with Rule 12(1)(a)12(1)(b)/13(1)(a)of Central Excise Rules, 1994 ]
To
The Superintendent of Central Excise,
___________________ (full postal address)
1. Particular of the Assistant Collector of Central Excise from whom rebate shall be claimed / with whom bond is executed and his complete postal address _____________
2. I/We________________of_______________ propose to export the under mentioned goods (details of which are given in Table 1 below) to _______________ (country of destination) by *air / sea / land / post parcel* under claim for rebate of duty paid on excisable materials used in the manufacture and packing of such goods.
3. The finished goods being exported are not dutiable
Or
We intended to claim the rebate of Central Excise Duty paid on clearances of goods for export under Rule 12(1)(a) of Central Excise Rules, 1994.
Or
The Export goods are intended to be cleared without payment of Central Excise Duty under bond in terms of Rule 13(1)(b) of Central Excise Rules, 1994.
TABLE 1 (Details of goods to be exported)
Finished Stage
| Sl.No. | Description of packages | Marks & Nos. on packages | Gross weight | Net Weight and Quantity of goods | Description of finished goods | Value | Central Excise Duty Rate | Amount | Invoice Bond No. | Amount of Rebate Claimed under Rule 12(1)(a) | Remarks |
| | No. & date | executed under rule 13(1)(a)(if any) | |
| (1) | (2) | (3) | (4) | (5) | (6) | (7) | (8) | (9) | (10) | (11) | (12) | (13) |
Strike out inapplicable portion
Quantity of goods to be furnished in units of sale where it is different than weight.
Write NA where exports are under bond in terms of Rule 13(1)(a) or where goods are not chargeable to Duty
TABLE 2
(Details of duty paid excisable Materials and Packing materials used in manufacture of export goods for which rebate under Rule 12(1)(b) is being claimed)
| Sl.No. | Name/Description of materials/packing with tech. spec./Quantity | C.Ex. Tariff Heading | Unit | Qty used | Name of Supplier | Invoice No. & Date | Assessable Value/unit Rs. | Rate of Duty C.Ex.Duty | Total Wastages | Rebate Admissible under Rule 12(1)(b)(5-9) x8Rs. | Remarks |
| | Amt. per Unit Rs. | Recoverable | Irrecoverable | |
| (1) | (2) | (3) | (4) | (5) | (6) | (7) | (8) | (9) | (10) | (11) | (12) | (13) | (14) |
Declaration:
(a) We hereby certify that we have not availed facility of Modvat credit under rule 57 A of Central Excise Rules, 1994
(b) We hereby declare that the export is not in discharge of export obligation under a Value based Advance License issued prior to 31.03.95
(c) We hereby declare that the materials on which input stage rebate is claimed are not sought to be imported under a Quantity Based Advance Licence issued prior to 31.03.95.
(d) We further declare that we shall not claim any Drawback on export of the consignment covered under this application.
(e) I / We hereby declare that the above particulars are true and correctly stated.
(f) We have been granted permission by Collector of Central Excise Vide C.No.______dt._______ for working under Rule 12(1)(b) Time of Removal ________
Signature of owner or his authorised agent with date
Name in Block Letters & Designation
SEAL
Note 1: The AR5 should be submitted by the manufacture atleast 24 hours before intended removal of goods for export, to the Superintendent of Central Excise.
For Department Use
PART A
Certification by the Central Excise Officer
1. Certified that
duty has been paid on the goods described overleaf by debit entry in the Personal Leader Account No. ___________ / RG23A(Pt.II) No. ___________________ /RG23B(Pt.II) No._____________ against Excise Invoice No._________ dated _________
Or
the owner has entered into B1 / B-16 bond No.________ under Rule 13/14 of Central Excise Rules, 1944 with the ________________________________
Or
the finished goods being exported are not dutiable
2. Certified that I have opened and examined the packages No. ____________ and found that the particulars stated and the description of goods given overlead read with the invoice and the packing list (if any) correct* [and that all the packages have been stuffed in the container No. ____________________ with Marks___________] and the same has been sealed with Central Excise Seal /*One Time Seal (OTS) No. ______
3. I have verified with the records, the declaration of the manufacture given at Sl. No. 3 overleaf regarding non availment of benefits under rule 57A, 12(1)(a), (13)(1)(b) and found it to be true.
4. Certified that I have drawn three representative samples from the consignment and have handed over two sets thereof duly sealed to the manufacturer / his authorised representative. (wherever feasible)
5. Certified that the material consumptions indicated in Table 2 overleaf are in accordance with the declaration No.__________ filed by _________ on ________
Place :_____________
Date :_____________
Signature Signature
(Name in Block letter) (Name in Block letter)
Superintendent of Central Excise Inspector of Central Excise
Strike out inapplicable portions
Note 3: The details given in table 2 may be verified by the Superintendent of Central Excise subsequent to clearances. For this purpose a detailed verification report may be submitted by the Superintendent to the Assistant Collector of Central Excise along with Triplicate copy of AR5
Note 4: The original - duplicate and sixtuplicate shall be returned to the manufacturer for presenting to the Custom Officer.
PART B
Certification by the Customs Officer
1. Certified that I have examined the consignment described overleaf, and that the seals on the packages were found intact and I have satisfied myself that particulars of the consignment are as specified overleaf except for the shortages mentioned below:
2. Certified that the exports are not under Duty Drawback Scheme. It is further certified that exports are not in discharge of export obligation under Value Based Advance Licence or a Quantity Based Advance Licence issued before 31.03.95.
3. Certified that all copies of Shipping Bill / Bill of export contain endorsement of AR5 No. in the space provided for indicating AR4 / 4A No.__________
4. Certified that the consignment was shipped under my supervision under Shipping Bill / Bill No. / Bill of Export No. ______________ dated ____________ which left for ___________ on __________ / which passed the frontier on _______________ Duplicate copy of AR5 Forwarded to Assistant Collector of Central Excise __________ on ________
Place: Signature
Date: (Name and designation of the
Custom Officer in block Letter)
(Seal)
Note 5: The customs shall send the duplicate to the address given at Sl. No. 1 over leaf and handover original and Sixtuplicate of the exporter
PART C
Rebate Sanction Order Under Rule 12(1)(a)
(On Original Duplicate and Triplicate)
Refund Order No, ______________ dated _______________ Rebate of Rs. __________(Rupees)____________________ sanctioned vide cheque No. __________ dated ___________
Place:________ Assistant Collector
Date:________ Central Excise
Strike out inapplicable portions
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