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Notification No. 42/94-C.E. (N.T.), dated 22-9-1994 as corrected by Corrigendum Notification G.S.R. No. 742 (E), . dated 6-10-1994 and 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. 5/96-C.E. (N.T.), dated 7-3-1996; No. 32/98-C.E. (N.T.), dated 24-8-1998, No. 12/99-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.) dared 31-3-2000.

 

[2] Rebate on materials used in manufacture of export goods. - In exercise of the powers conferred by clause (b) of sub-rule (1) of rule 12 of the Central Excise Rules, 1944, the Central Government hereby directs that rebate of duty paid on materials used in the manufacture of goods as specified in column (2) of 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) the manufacturer shall file a declaration with the Commissioner of Central Excise having jurisdiction over the factory of manufacture describing the finished goods proposed to be manufactured along with their rate of duty leviable and manufacturing formula with particular reference to quantity or proportion in which the materials are actually used as well as the quality. The declaration shall also contain the tariff classification, rate of duty payable on the materials so used, both in words and figures, in relation to the finished goods to be exported;

    (ii) the Commissioner of Central Excise may call for samples of finished goods or may inspect such goods in the factory of manufacture to satisfy himself about the correctness of the ratio of input and output mentioned in the declaration filed before commencement of export of such goods;

    (iia) if, after such enquiry and inspection of the factory premises as he deems fit, the Commissioner of Central Excise is satisfied that there is no likelihood of evasion of duty, he may grant permission to the applicant for manufacture and export of finished goods under claim for rebate of central excise duties paid on materials used in the manufacture of such finished goods exported;

    (iii) the manufacturer shall obtain the materials to be utilised in the manufacture and packing of the finished goods intended for export directly from the registered factory in which such goods are produced, accompanied by documents evidencing payment of duty :

    Provided that the manufacturer may procure materials from the open market except the materials on which duty is paid under section 3A of the Central Excise Act, 1944 (1 of 1944):

    Provided further that such materials shall be in original packed condition and evidence of payment of duty on such materials is furnished in terms of rule 57GG of the Central Excise Rules, 1944;

    (iv) the Commissioner of Central Excise may permit a manufacturer to remove the materials as such or after the said materials have been partially processed during the course of manufacture of finished goods to a place outside the factory -

      (a) for the purposes of test, repairs, refining, reconditioning or carrying out any other operation necessary for the manufacture of the finished goods and return the same to his factory without payment of duty for further use in the manufacture of finished goods or remove the same without payment of duty in bond for export, provided that the waste, if any, arising in the course of such operation is also returned to the said factory of the manufacture;

      (b) for the purpose of manufacture of intermediate products necessary for the manufacture of finished goods and return the said intermediate products to his factory for further use in the manufacture of finished goods without payment of duty or remove the same, without payment of duty in bond for export, provided that the waste, if any, arising in the course of such operation is also returned to the factory of manufacturer;

      (c) Provided further that any waste arising from the processing of materials may -

        (1) be removed on payment of duty as if such waste is manufactured in the factory of the manufacturer;

        (2) be removed without payment of duty, where it belongs to such class or category of waste as the Central Government may from time to time by order specify for the purpose for~ being used in manufacture of the class or categories of goods as may be specified in the said order, subject to the procedure under Chapter X being followed; or

        (3) be destroyed in the presence of proper officer on the application made by the manufacturer, and if found unfit for further use, or not worth the duty payable thereon be remitted.

    Provided that such waste may be destroyed by the manufacturer in accordance with provisions of Chapter VII-A of Central Excise Rules, 1944.

    Provided further that the claim for rebate of duty paid on materials used in the manufacture of goods shall be lodged only with the Assistant Commissioner of Central Excise or Deputy Commissioner of Central Excise having jurisdiction of the place approved for manufacture of such export goods.

Explanation I.-"Duty" for the purpose of this notification means 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.

Explanation II. - The expressions "manufacture" and "material" used in the notification shall have the meanings respectively assigned to them in rule 12 of the Central Excise Rules,1944.

Explanation III - For the purpose of this notification, "invoice price" means the price charged by the manufacturer of materials and indicated in the invoice accompanying the said materials, the payment for which is made directly by the manufacturer of the final products to the manufacturer of the said materials by cheque drawn on his own bank account or by bank draft or by bankers" cheque.

Explanation IV -  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 :-

rate of rebate arrived at by applying the following formula, 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


Sl.No Description

 Extent of rebate

(1) (2) (3)
1.

Malerials (other than materials mentioned in serial numbers 2) used in the manufacture of export goods

Whole
2. 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 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 or 6002.93 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 (of a maximum of Rs. 2 per square meter, 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 meter 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. 

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