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Notifications and Procedures under Rule 12

 Notification No. 41/94-C.E. (N.T.), dated 22-9-1994 as corrected by Corrigendum Notification G.S.R. No. 781 (E), dated 26-10-1994 and as amended by Notification No. 26/95-C.E. (N.T.), dated 6-6-1995; No. 15/97-C.E. (N.T.), dated 12-5-1997; No. 34/98-C.E. (N.T.), dated 24-8-1998, No. 14/99-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.

[l] Rebate of duty on export of all excisable goods except ship"s stores and mineral oil products exported as stores for consumption on board an aircraft on foreign run. - 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 directs that rebate of duty paid on the excisable goods as specified in the Table annexed hereto, shall on their exportation out of India to any country except Nepal and Bhutan, be made to the extent specified in column (3) thereof :

Provided that -

(i) except as otherwise permitted by the Central Board of Excise and Customs by a general or a special order, the excisable goods shall be exported after payment of duty directly from a factory or a warehouse;
(ii) the excisable goods are exported by the exporter in accordance with the procedure set out in Chapter IX of the Central Excise Rules, 1944;

(iii) 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 in any particular case allow;

(iv) the claim or, as the case may be, supplementary claims, for rebate of duty is lodged with the Maritime Commissioner of Central Excise or the Commissioner of Central Excise having jurisdiction over the factory of manufacture or warehouse, as mentioned in the relevant export documents; together with the proof of due exportation within the time limit specified in section 11B of the Central Excise Act,1944 (1 of 1944);

(v) the market price of the excisable goods at the time of exportation is, in the opinion of the Commissioner of Central Excise not less than the amount of rebate of duty claimed;

(vi) the amount of rebate of duty admissible is not less than five hundred rupees;

(vii) the exporter undertakes to refund any rebate of duty erroneously paid, to the Commissioner of Central Excise sanctioning such rebate in accordance with provisions of section 11A of the Central Excise Act, 1944(1 of 1944);

(viii) if the excisable goods are not exported or the proof of export thereof is not furnished to the satisfaction of the Commissioner of Central Excise or, as the case may be, the Maritime 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) if exported -

(a) by land, the export shall take place by such routes or such land Customs Stations or Border Check Posts as have been approved by the Central Government;

(b) by parcel post, the parcel is delivered by the exporter at the Post Office of despatch within six months of the payment of duty :

Provided that rebate of duty paid on those excisable goods, export of which is prohibited under any law for the time being in force, shall not be made.

Explanation. - "Duty" means for the purposes of this notification, duties of excise collected under the following enactments, namely:-

(a) the Central Excise Act, 1944 (1 of 1944);

(b) the Mineral Products (Additional Duties of Excise and Customs) Act, 1958 (27 of 1958);

(c) the Additional Duties of Excise (Goods of Special Importance) Act, 1957 (58 of 1957);

(d) the Additional Duties of Excise (Textiles and Textile Articles) Act, 1978 (40 of 1978);

(e) Special excise duty collected under a Finance Act.


Sl. No. Excisable goods Extent of rebate of duty
(1) (2) (3)
All excisable goods falling under the Schedule to the Central Excise Tariff Act, 1985 (5 of 1986), except the following goods - 

(a) mineral oil products falling under Chapter 27 of the Schedule to the Central Excise Tariff Act, 1985 (5 of 1986) exported as stores consumption on board an aircraft on foreign run; 

(b) goods exported as ship"s stores for consumption on board a vessel bound for any foreign port; 

(c) and (d) ommited.

(e) processed textile fabrics falling under 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. 58.01, 58.02, 58.06 (except sub-heading No. 5806.20), 60.01 or 60.02 (except sub-heading No. 6002.10), of the Schedule to the Central Excise Tariff Act, 1985 (5 of 1986) and on which duty of excise has been paid under section 3A of the Central Excise Act, 1944 (1 of 1944).