News Flash
  • List of Officers whose representations have been received online till 15.02.2019 (17:30 Hrs) in DGHRD (HRM-II) w.r.t. AGT-2019 Circular Click here
  • Guidelines for Computer based Examination under Regulation 6 of the Customs Brokers Licensing Regulations, 2018 (as amended)Click here
  • Calling Nomination for IMF's SARTTAC Training on Organizational Structure and Management Course (SA 19.21, OSM) to be held at SARTTAC, New Delhi on 04-08 March, 2019 - click here
  • Scheme for grant of cash Award to Meritorious children of Departmental officers/staff for their performance in the 10th/12th standard Board Examination held in March/April, 2016,2017 & 2018- For Details - click here
  • Computer based examination under regulation 6 of the customs brokers licensing regulations, 2018 (as amended)- click here
  • The schedule for the All India workshop to be organised by NACIN, ZC Hyderabad on Sensitizing customs Officers on Human Trafficking on 19.02.2019.- click here
  • Updated version of GST Concept and Status and PPT on GST - An Update as on 01/02/2019 have been uploaded.
  • Notification to extend the due date for furnishing of FORM GSTR–7 for the month of January, 2019 till 28.02.2019 issued.
  • Annual General Transfer 2019.- click here
  • The schedule for the All India workshop to be organised by NACIN, ZC Hyderabad on Sensitizing customs Officers on Human Trafficking on 19.02.2019.- click here
  • Circulars making amendments to the Circulars issued earlier under the CGST Act, 2017 and the IGST Act, 2017 (consequent to coming into force amendments in the CGST Act, 2017 w.e.f. 01.02.2019) respectively issued.
  • An Update as on 01/02/2019 have been uploaded Updated version of GST Concept and Status & PPT on GST
  • Corrigendum to Office Order 2/2018-JC dated 21/2/2018- click here
  • 18th Post Graduate Programme in Public Policy and Management (PGPPM) during 2019-20 at the Centre for Public Policy, Indian Institute of Management, Bangalore.- click here
  • 11th One-year Diploma Programme in Public Policy and Sustainable Development (PP & SD) at the TERI School of Advance Studies, New Delhi - click here
  • CGST Rules, 2017 as amended up to 01.02.2019 have been uploaded
  • Corringendum dated 05.02.2019 ( English and Hindi) to Notification No. 3 /2019 - Central tax dated 29th January, 2019 issued
  • Corringendum dated 05.02.2019 (Hindi only) to Notification No. 2/2019 - Central tax dated 29th January, 2019 issued
  • 13th Post Graduate Diploma Programme in Public Policy and Management (PGD-PPM) during 2019-20 at the Management Development Institute, Gurugram -reg- click here
  • Buyback of old & used equipment provided by DG Systems - click here
  • Removal of Difficulties Order to extend the due date for furnishing of FORM GSTR–8 for the months of October, 2018 to December, 2018 till 07.02.2019
  • Removal of Difficulties Order in view of the amendment to Section 10 of the CGST Act, 2017 (regarding allowing registered persons opting for Composition Scheme to supply services up to a limit) coming into force w.e.f. 01.02.2019.
  • All India Workshop to be Organised by NACEN Hyderabad on "Sensitizing Customs Officers on Human Trafficking"-Reg.-click here
  • Five-Days' / Two-Days' Training Workshop on "Data Analytics" for Group 'A' Officers of CBIC during 25th February to 01st March 2019 at NACIN, Faridabad. -click here
  • Circulars making amendments to the Circulars issued earlier under the CGST Act, 2017 and the IGST Act, 2017 (consequent to coming into force amendments in the CGST Act, 2017 w.e.f. 01.02.2019) respectively issued.
  • Notifications to extend the due date for furnishing of FORM GSTR–7 for the months of October, 2018 to December, 2018 till 28.02.2019.
  • Order to extend the time limit for submitting the declaration in FORM GST TRAN-1 under rule 117(1A) of the Central Goods and Service Tax Rules, 2017 in certain cases till 31.03.2019.
  • Two day All India Training for Trainers (ToT) programme on Authorised Economic Operators to be held on 18.02.2019 & 19.02.2019 Click Here
  • Details of Prospective Trainings by NACIN and its ZTIs & RTIs in Febuary, 2019 - Click Here
  • Notifications to bring into force provisions of the CGST (Amendment) Act, 2018, the IGST (Amendment) Act, 2018 with effect from 01.02.2019; and the consequential amendments in earlier notifications (with effect from 01.02.2019) issued.
  • Reversion/Diversion of the posts of Principal Chief Commissioner/Chief Commissioner of CBIC for drawal of salary - Click Here
  • One-Day Training on "Organisation for the Prohibition of Chemical Weapons (OPCW) and Chemical Weapons Convention (CWC)" for Group 'A' Officers upto the level of Addl. Commissioner and Appraisers & Superintendents (posted in Customs formations) of CBIC on 15th February, 2019 at NACIN, Faridabad - click here
  • Presidential Awards for Exceptionally Meritorious Service rendered at the Risk of Life and Specially Distinguished Record of Service - click here
  • WCO Certificate of Merit Award, 2019 : List of Awardees - click here
  • Nomination For One-Day Workshop on "Official Usages of Rajbhasha Hindi" For Group 'A' officers of CBIC on 28th January, 2019 at NACIN, Faridabad. - click here
  • Revised sanctioned strength of Superintendent and Inspector in Ahmedabad and Vadodara Zones - click here
  • Notifications seeking to amend notification No. 48/2017 (to amend the meaning of Advance Authorisation in the Explanation
  • DO Letter on Two Swachhta Projects - click here
  • DGHRD-CBIC website has moved from www.dghrdcbec.gov.in to www.dghrdcbic.gov.in.
View all

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.

TABLE

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).

 Whole