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Government of India
Ministry of Finance
(Department of
Revenue)
New Delhi the
28th
August, 2008
Notification No.
32/2008-Central Excise (N.T.)
G.S.R.
(E).- In exercise of the powers conferred by rule 18 of the
Central Excise Rules, 2002 read with rule 14 of the Pan Masala Packing
Machines (Capacity Determination And Collection of Duty) Rules, 2008,
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 on or after 1st
July, 2008, to any
country except Nepal and Bhutan, to the extent specified in the
corresponding entry in column (3) of the said Table, subject to the
following conditions, limitations and procedures, namely:-
(i)
the duty has been paid on the excisable
goods under section 3A of the Central Excise Act,
1944 (1 of 1944);
(ii)
no rebate of duty paid on the materials
used in such excisable goods shall be claimed;
(iii)
the excisable goods shall be exported
directly from a factory or a warehouse;
(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 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 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 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.
(ix)
the procedure as laid down in the notification
No. 19/2004-C.E(NT) dated 6th September, 2004
shall be followed
mutatis mutandis;
(x)
the exporter shall also indicate the number of
pouches of excisable goods exported in the invoice, ARE 1 and any other
document used for export
TABLE
|
Sl No |
Description of
goods |
Extent of
rebate |
|
(1) |
(2) |
(3) |
|
|
Pan Masala
falling under tariff item 2106 90 20 and Pan masala containing
tobacco, commonly known as gutkha, falling under
tariff item 2403 99 90 and on which duty of
excise has been paid under section 3A of the Central Excise Act,
1944 |
'monthly,
average rate of rebate per pouch' subject to a
maximum amount of rebate per pouch
calculated as per formula given below
|
Formula
1. - 'Monthly average rate of rebate per
pouch' shall be calculated in the following manner, namely:-
D
------
Q
Where,
D =
Total duty paid for a month for the packing machines used for
manufacture of Pan Masala or Gutkha of the Retail Sale Price which has
been exported
Q =
Total quantity of pouches manufactured from said machines in the month
Explanation : For
the removal of doubts, it is hereby clarified that for the purposes of
determining D and Q, all packing machines used for manufacture of goods
of said Retail Sale Price which has been exported, shall be taken into
account whether the goods manufactured from said machines have been
cleared for export or for other clearances.
Formula 2.-'Maximum
amount of rebate per pouch'
shall be calculated in the following manner, namely:-
Duty payable per
machine per month as provided in Notification No 42/2008 - CE dated 1st
July, 2008
Total number of
pouches deemed to be produced per machine as per rule 5 of the said
rules.
[F.No.209/09/2008-CX.6]
(Dilip Goyal)
Under Secretary to Government of India
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"Central Excise Update - 2008" Listings
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