News Flash
  • Nominatioans are invited from the formations of Bengaluru Zone for the ‘Course on Drugs and Related Laws’ scheduled on 29.05.2018 and 30.05.2018 Click here
  • CBLR Written Wxamination Result held on 19.01.2018 Click here
  • Instruction regarding Suo Motu Trasfer of authorisations on behalf of Union of India by the Authorised Commissioners. Click here
  • DDM-GST-5 MPR (showing Revenue Augmentation) has been Operationalized on DDM website today. GST Commissionerates are required to start uploading the requisite data from the month of July,2017 upto April,2018 at the earliest.
  • Member (A)'s instructions regarding revision of pre-2016 Pensioners as per 7th CPC. Click here
  • One Day Workshop On " E-Way Bill Systems" for the Group 'A' Officers of CBIC on 08th June, 2018 Click here
  • Weekly newsletter from Chairman, CBEC dated 18/05/2018. Click here
  • Notification issued for extending the due date of filing of FORM GSTR-3B for the month of April, 2018. Click here
  • Diversion of the posts of Principal Chief Commissioners of CBEC on their promotion. Click here
  • Draft Integrated All India Seniority List of Administrative Officers of Customs for the period 01.07.2014 to 31.12.2016 Click here
  • Circular regarding calling options for posting from ACs promoted vide Office Order No. 79/2018 dated 11.05.2018 Click here
  • Repair of Machinery and Equipment of vessel No. 22deployed at Nagapattinam. Click here
  • Repair of Machinery and Equipment of vessel No. 09 deployed at Visakhapatnam. Click here
  • Repair/ overhaul of Machineries /equipments installed onboard Category-I vessel Hull No. 16 deployed at Kandla
  • Repair/ overhaul of Machineries /equipments installed onboard Category-I vessel Hull No. 13 deployed at Ratnagiri
  • Suggestion/comments are invited from field formations on Reduction of Government litigations- Introduction of monetary limits at the level of Commissioner (Appeals), in legacy Central Excise & Service Tax matters only latest by 21st of may 2018. Click here
  • Letter to all Pr. CC/Pr. DG/CC/DGs for details of officers promoted as AC vide Office order No 79/2018 dated 11.05.2018. Click here
  • One Day Training Workshop On Usage Of Rajbhasa Hindi in Official Works and Procedures” for the Gr- A Officers of CBIC on 25th May, 2018. Click here
  • Repair/ overhaul of Machineries /equipments installed onboard Category-I vessel Hull No. 15 deployed at Mumbai Click here
  • Repair/ overhaul of Machineries /equipments installed onboard Category-I vessel Hull No. 11 deployed at Mumbai Click here
  • All India Workshop on relevant Supreme Court/High Court judgements & its impact on departmental function at NACIN, Bangalore on 25.05.2018" for CBIC officers Click here
  • Updated version of GST Concept and Status and PPT on GST - An Update as on 01/05/2018 have been uploaded
  • Positive Change through Emotional Intelligence and Personality Development Click here
  • Grievance Redressal Officers (CBIC and State / UT Governments) for e-way bill system under rule 138D of Central/ State GST Rules, 2017 Click here
  • Circular on applicability of POPS to development of software and services on software issued - Click here
  • Change of Date Of "Two Days' Training Programme On Free Trade Agreement, Possible Misuse & Redressal Mechanism" from 14th & 15th May to 28th & 29th June, 2018 Click here
  • Annual General Transfer 2018 Circular Click here
  • Wider participation of citizens/public/employees is requested in taking online Integrity Pledge. For taking online Integrity Pledge please click here
  • Advisory on AIO functioning, connectivity issues for GST.-click here, TCS Escalatoin Matrix for GST Zones LAN Implementation, Wipro Handholders, HP Resident Engineers
View all

Notification No. 44/94-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.
 

[4] Rebate of duty on excisable goods exported as ship"s stores. - In exercise of the powers conferred by rule 12 of the Central Excise Rules, 1944, and in supersession of the notification of the Government of India in the Ministry of Finance (Department of Revenue) No. 422/86-Central Excises, dated the 18th September, 1986, the Central Government hereby directs that rebate of duty paid on any excisable goods, exported as ship"s stores for consumption on board a vessel bound for any foreign port, shall be allowed subject to the following conditions, namely :-

    (i) that the goods are in such quantities as the Commissioner of Customs at the port of shipment may consider reasonable;

    (ii) that except as otherwise permitted by the Central Board of Excise and Customs by a general or a special order, the goods are exported after payment of duty directly from a factory or a warehouse;

    (iii) that the goods are exported not more than two years after the date of their removal from the producing factory or within such shorter period as the Central Government may prescribe for any specified excisable goods;

    (iv) that the amount of duty paid on the goods to be exported, and the date of payment thereof, are established, from the Central Excise records, to the satisfaction of the Commissioner of Central Excise;

    (v) that the-procedure set out in the relevant provisions of Chapter IX of the Central Excise Rules, 1944 is followed;

    (vi) that the goods are exported within six months from the date on which the goods were cleared for export from the factory of manufacturer or the warehouse or within such extended period as the Commissioner of Central Excise may in any particular case allow, and the claim for rebate, together with the proof of exportation is lodged with the Commissioner of Central Excise before the expiry of the period specified in section 11B of the Central Excise Act, 1944 (1 of 1944);

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

    (viii) the market price of the goods at the time of exportation is, in the opinion of the Commissioner of Central Excise, not less than the amount of rebate claimed.

Explanation.- The Commissioner of Central Excise referred to in this notification includes Maritime Commissioner of Central Excise.
 
 

Back