Advance licence

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RAKESH MALLIK

RAKESH MALLIK (Querist)
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20 October 2012 WHAT IS THE BENEFIT OF ADVANCE LICENCE AGAINST EXPORT ?

RAMESH KUMAR VERMA

RAMESH KUMAR VERMA (Expert)
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20 October 2012 Rebate of duty:
Exports under Central Excise are governed either by Rule 18 or by Rule 19 of the
Central Excise Rules 2002. Rule 18 provides for two types of rebates, viz.,
1. Rebate of duty paid on the manufactured excisable goods which are
exported (final product rebate) and
2. Rebate of the duty paid on the materials which are used in the
manufacture of such export goods (input stage rebate).

all the duty exeption available for exporter as well as cenvat available for them

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