The procedures for export of excisable  goods :

The procedures to be followed for export of excisable  goods, after payment of duty  on input materials as well as duty paid on exported goods and want to claim  rebate  of duty paid  is as under-

 

1.Procedure at the place of dispatch-

(a ) Goods to  be exported under self sealing or sealing by CEO :

• Goods can be cleared from the place of dispatch   with self sealing and certification but this facility is only available to manufacturer exporter and not available to merchant exporter.
• Goods to be presented for examination and sealing to CEO along with four copies of ARE-1 by the exporter. Also, verification and sealing of packages by the CEO and distribution of copies of application. The original, duplicate and quadruplicate copies shall be returned to exporter. The triplicate copy of the application shall be sent to Rebate Sanctioning Authority

2.Procedure at the place of Export-

• Presentation of goods along with application for export.
• Verification by Customs Officers of goods and return of copies by custom officer after due endorsement

3.Presentation of claim for rebate to central excise:

• Claims of rebate to be made to AC/DC/Maritime Commissioner
• Rebate Sanctioning Authority, after verification of original ,duplicate and triplicate copy of application ,shall sanction the rebate.

 4.Documents required for filing the claim of rebate :

• A request on the letterhead of exporter containing claim of rebate , ARE-1 containing corresponding invoice numbers and dates on each ARE-1 and its calculations.
• Invoices issued under Rule-11
• Self attested copy of shipping bill
• Self attested copy of billof lading
• Disclaimer certificate ( in case where the claimant is not the exporter
• Original copy of ARE-1