News Flash
  • Draft transfer & placement guidelines for irs(c&ce) officersclick here
  • Weekly newsletter from Chairman, CBEC dated 15/12/2017click here
  • Conduct of Departmental Examination for Confirmation of Direct Recruit Tax Assistants for the year 2017-18click here
  • Revised guidelines for purchase of laptop by CBEC officersclick here
  • Members Letter- Instructions on security, safety and upkeep of LANWAN infrastructureclick here
  • Advisory on AIO functioning, connectivity issues for GST.-click here, TCS Escalatoin Matrix for GST Zones LAN Implementation, Wipro Handholders, HP Resident Engineers
  • DRI’s mission against black money continues – demonetised currencies of face value of Rs 48.91 Crore recovered by DRI in Gujrat.
  • Nationwide Campaign under "Swachhta Hi Sewa"click here
  • Anti-profiteering Mechanismclick here
  • Format for filing anti-profiteering application.click here
  • CBEC congratulates the officers and staff of DRI on completion of 60 glorious years today. The diamond jubilee celebrations are being held today with Hon'ble Finance Minister as the chief guest
  • Departmental Examination for promotion of Ministerial Officers to be held from 14.02.2018 to 16.02.2018
  • One time relaxation in existing RRs for the post of Inspector and Executive Assistant under CBEC   click here
  • Comments are inviting on "Know Your Customer (KYC) norms" click here
  • Customs Broker License written examination under CBLR, 2013 to be held on 19.01.2018click here
  • All CC Zones/DGSTI are requested to transfer the legacy data from Pre GST Commissionerates to Post GST Commissionerates under PMM module.
  • CGST rates for Goods under different Notifications as amended from time to timeclick here
  • Letters regarding delivery and upgradation of IT infrastructure
  • Letter regarding requirement of IT infrastructure at Customs formationsclick here
  • Details of Vendors providing E-seals to exportersclick here
View all

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.".