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Notification No. 31/98-C.E. (N.T.), dated 24-8-1998 as amended by Notification No. 11/99-C.E. (N.T.), dated 16-2-1999 , No. 30/99-C.E. (N.T.) dated, 11-5-1999 and No.23/2000 C.E.(N.T.) dated 31-3-2000.
 

[7] Rebate of duty on exportation out of India to any country except Nepal and Bhutan on Non-alloy steel ingots/billets and hot re-rolling products - In exercise of the powers conferred by clause (a) of sub-rule (1) of rule 12 of the Central Excise Rules, 1944, the Central Government hereby grants rebate of duty on the excisable goods as specified in column (2) of the Table annexed hereto, on their exportation out of India to any country except Nepal and Bhutan, to the extent specified in the corresponding entry in column (3) of the said Table :
Provided that -

(i) the duty has been paid on the excisable goods under section 3A of the Act;

(ii) ommited;

(iii) the excisable goods shall be exported directly from a factory or a warehouse in accordance with the procedures set out in Chapter IX of the Central Excise Rules, 1944;

(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 of Central Excise 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 of Central Excise 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 of Central Excise 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.

Explanation : - For the purpose of this notification, "monthly average rate of rebate" means the monthly average rate of rebate arrived at by applying the following formulae, namely :-

monthly average rate of rebate  =  (D x N)
                                                     Q

D = Rate of excise duty per chamber of a processing factory in the month in which such processed textile fabrics were manufactured in that factory;
N = Number of working chambers in respect of which duty of excise was paid in the said month;
Q = Total quantity of the processed textile fabrics manufactured in the said month.

TABLE

SI.No. Description Extent of Rebate

(1)

(2) (3)
1. Processed textile fabrics falling heading Nos. 52.07, 52.08, 52.09, 54.06, 54.07, 55.11, 55.12,  55.13,  55.14 or processed textile fabrics of cotton or man-made fibres, falling under heading Nos. or sub-heading Nos. 58.01, 58.02, 5806.10, 5806.40, 6001.12,6001.22,  6001.92,6002.20  6002.30, 6002.43, 6002.93 or of the First  Schedule to the Central Excise Tariff Act, 1985 (5 of 1986), on which duty of excise has been paid under section 3A of the Central Excise Act. 1944(1 of 1944)

(a) "monthly average rate of rebate" per square metre subject to a maximum of Rs. 2 per square metre where processed textile fabrics are manufactured in a factory which paid duty at the rate of Rs. 2 lakh per chamber per month or at the rate of Rs. 3 lakh per chamber per month with an option for re-determination of duty, or

(b) "monthly average rate of rebate" per square metre subject to a maximum of Rs. 2.5 per square metre where processed textile fabrics are manufactured in a factory which paid duty at the rate of Rs. 2.5 lakh per chamber per month or at the rate of Rs. 3.5 lakh per chamber per month with an option for re-determination of duty.".