Grants rebate of duty on certain excisable goods
[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUB-SECTION (i)]
Government of India
Ministry of Finance
(Department of Revenue)
Notification No. 22 /2010-Central Excise (N.T.)
New Delhi the 18th May, 2010
G.S.R. (E).- In exercise of the powers conferred by rule 18 of the Central Excise Rules, 2002 read with rule 14 of the Chewing Tobacco and Unmanufactured Tobacco Packing Machines (Capacity Determination and Collection of Duty) Rules, 2010, the Central Government hereby grants rebate of duty paid on the excisable goods as specified in column (2) of the Table annexed hereto, on their exportation out of India on or after the 8th March, 2010, to any country except Nepal and Bhutan, to the extent specified in the corresponding entry in column (3) of the said Table, subject to the following conditions or limitations and fulfillment of the following procedures, namely:-
(i) the duty has been paid on the said excisable goods under section 3A of the Central Excise Act, 1944 (1 of 1944);
(ii) no rebate of duty paid on the materials used in such excisable goods shall be claimed;
(iii) the excisable goods shall be exported directly from a factory or a warehouse;
(iv) the excisable goods shall be exported within six months from the date on which they were cleared for export from the factory of manufacture or warehouse or within such extended period as the Commissioner of Central Excise may allow;
(v) the claim or the supplementary claim for rebate of duty, as the case may be, shall be lodged with the Assistant Commissioner or Deputy Commissioner of Central Excise having jurisdiction over the factory of manufacture or warehouse, together with the proof of due exportation, within the time limit specified in section 11B of the Central Excise Act, 1944 (1 of 1944);
(vi) the market price of the excisable goods at the time of exportation is, in the opinion of the Assistant Commissioner or Deputy Commissioner of Central Excise, not less than the amount of rebate of duty claimed;
(vii) the amount of rebate of duty admissible is not less than five hundred rupees;
(viii) if the excisable goods are not exported or the proof of export thereof is not furnished to the satisfaction of the Assistant Commissioner or Deputy Commissioner of Central Excise in the manner and within the prescribed time-limit, the said officer on an application being made by the exporter or otherwise, shall cancel the export documents;
(ix) the procedure as laid down vide notification No. 19/2004-C.E(NT) dated 6th September, 2004 shall be followed, mutatis mutandis;
(x) the exporter shall also indicate the number of pouches of excisable goods exported in the invoice, ARE 1 and any other document used for export.
Description of goods
Extent of rebate
Unmanufactured tobacco, bearing a brand name, falling under tariff heading 2401 and chewing tobacco falling under tariff item 2403 99 10 and on which duty of excise has been paid under section 3A of the Central Excise Act, 1944.
‘monthly average rate of rebate per pouch’ subject to a ‘maximum amount of rebate per pouch’.
2. (a) For the purposes of this notification,- ‘monthly average rate of rebate per pouch’ means the rate of rebate calculated in the following manner, namely:-
D= Total duty paid for a month for the packing machines used for manufacture of Chewing Tobacco or Unmanufactured Tobacco of the Retail Sale Price which has been exported
Q= Total quantity of pouches manufactured from said machines in the month
Explanation1.- For the removal of doubts, it is hereby clarified that for the purposes of calculating D and Q, all packing machines used for manufacture of goods of said Retail Sale Price which has been exported, shall be taken into account whether the goods manufactured from said machines have been cleared for export or for other clearances.
Explanation2.- Total duty paid for a month shall include the duty paid by utilisation of cenvat credit.
(b) ‘maximum amount of rebate per pouch’ means the amount of rebate calculated in the following manner, namely:-
“Duty payable per machine per month as provided in Notification No 16/2010 – CE dated 27th February, 2010
Total number of pouches deemed to be produced per machine as per rule 5 of the said rules”.
Under Secretary to Government of India