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NOTIFICATION UNDER RULE 96ZK

Notification No. 162/69-C.E., dated 9-6-1969 as amended by Notifications No. 125/72-C.E; dated 21-4-1972; No. 140/75-C.E., dated 23-5-1975; No. 212/82-C.E., dated 31-8-1982 and No. 26/95-C.E. (N.T.), dated 6-6-1995.

Export - Rebate to embroidery. - In exercise of the powers conferred by rule 12 read with sub-rule (2) of rule 96 ZK of the Central Excise Rules, 1944, and in supersession of the notification of the Government of India in the Ministry of Finance (Department of Revenue and Insurance) No. 138/68-Central Excises, dated the 29th June, 1968, the Central Government hereby prescribes the following procedure for grant of rebate of excise duty in respect of embroidery, in piece, in strips and in motifs produced by the manufacturers paying duty at compounded rates under the provisions of the procedure set forth in Section E-IX of Chapter V of the Central Excise Rules, 1944, and exported out of India, namely:-

The rebate of duty on the export of embroidery produced by the aforesaid manufacturers shall be allowed subject to the following conditions and limitations, namely:-

(1) The concession shall be allowed to persons who have obtained the previous permission of the Assistant Commissioner of Central Excise or Deputy Commissioner of Central Excise having jurisdiction.

(2) Every person desiring to avail himself of this concession should apply in writing to the Assistant Commissioner of Central Excise or Deputy Commissioner of Central Excise having jurisdiction who after satisfying himself that the person is a bona fide exporter may grant the necessary permission.

(3) The manufacturers who have been so permitted by the Assistant Commissioner of Central Excise or Deputy Commissioner of Central Excise shall maintain detailed accounts of production and clearance of the goods produced in their factories in Form R.G. 25 (modified) annexed hereto.

(4) The goods intended for export shall be distinctively marked with the mark registered under the Trade and Merchandise Marks Act, 1958 or with a distinguishing mark or brand approved by the Assistant Commissioner of Central Excise or Deputy Commissioner of Central Excise.

(5) The goods intended for export shall be packed under the supervision of the Central Excise Officer having jurisdiction not below the rank of Sub-Inspector to whom an advance intimation shall be given. The Central Excise Officer shall seal the packages with an excise seal in the prescribed manner.

(6) After completion of packing, the manufacturer or the exporter, as the case may be, shall submit the usual application for removal for export in Form A.R. 4. The Central Excise Officer, shall verify the entries in the A.R. 4 application with those in the records maintained in the factory and if he is satisfied that the entries are correct, endorse the necessary certificate on the application.

(7) The rates at which the rebate of duty shall be granted shall be as specified below:
 

Sl.No. Description Rate of rebate in 
No. rupees per Sq. Metre
(1) (2) (3)
1. Embroidery made on
(1) Man-made Fabrics
(a) Non-Cellulosic  0.77
(b) Cellulosic 0.77 0.77
(2) Cotton Fabrics  0.87
(3) Woollen Fabrics 0.85
(4) Silk Fabrics 1.30
2. Laces made on
(1) Cotton Fabrics Superfine
1.00
Others 0.62 
(2)Man-made Fabrics (a) Nylon  

0.80

(b) Polyester 0.80
(c) Rayon 0.80
(3) Silk Fabrics 1.30

(7A) The rebate shall be available only for such fabrics that are embroidered intermittently (at least 50% of the fabric) and not on fabrics with only embroidered borders.

(8) The manufacturer as well as the exporter shall also comply with any other instructions issued by the Commissioner of Central Excise for the purpose of ensuring that the goods sought to be exported have in fact been produced on the embroidery machines employed by the manufacturer,working under the compounded levy scheme.

(9) In all other respects, the procedure prescribed under rule 12 and Chapter IX of the Central Excise Rules, 1944, shall apply.

R. G. 25 (Modified)

Register of machines employed in the production of embroidery to be maintained by the manufacturers authorised to export under rule 96ZK of the Central Excise Rules, 1944
 

Name and address of the manufacturer  Licence No.                                               Month 
Date  Number of shifts worked  Number and particulars of the machines worked and their total metre length 
First shift  Second shift  Third shift 
(1)  (2)  (3)  (4)  (5) 
         

 
 
Opening balance  Production during the day 

Total 

Variety of the embroidery  Description of the base fabrics (Sq. Mts.)  Variety of embroidery  Description of the base fabrics (Sq. 

Mts.) 

Variety of the embroidery  Description of the base fabrics (Sq. Mts.) 
(6)  (7)  (8)  (9)  (10)  (11) 
           

Quantity cleared

 

For home consumption  For export 
Variety of the embroidery  Description of the base 
fabrics (Sq. Mts.) 
Variety of the embroidery  Description of the
base fabrics (Sq. Mts.) 
(12)  (13)  (14)  (15) 
       

 

Name of the exporter 
to whom the goods sold 
Balance in stock  Remarks 
Variety of the embroidery  Description of the 
base fabrics (Sq. Mts.) 
(16)  (17)  (18)  (19)