Cir. No.81/81/1994-CX, dt. 25/11/1994
- Document type
- Circular
- Reference no.
- A
- Dated
New Export Procedure of Goods under claim for Rebate of Excise Duty
1.1 Attention of Collectors is invited to Board"s telex F.No. 209/18/93 Dt. 26.9.94 & 27.9.94 communicating the issue of fresh rules and notification relating to exports.
1.2 The new Central Excise Rule 12(1)(a) has been framed to grant rebate duty paid on export of duty paid goods. The new Rule 12(1)(a) corresponds to the earlier Rule 12 of the Central Excise Rules. The fresh Notification NO. 41/94 has been issued under the new Rule 12(1)(a) which permits grant of rebate on. all excisable goods except mineral oil and goods supplied as ship stores. Under the Notification No. 41 / 94, the facility of rebate is available on export of goods to all countries other than Nepal and Bhutan.
2.1 The salient features of the new Rules and Notifications issued there- under are briefly summarized below:-
2.2 Self Removal Procedure
Now the exporters are being allowed to take clearances for export without the presence and examination of cargo by the Central Excise Officer.
2.3 AR 4 and AR 4A are merged.
- Export Clearances under Central Excise seal whether under claim for rebate or under bond. A copy of the AR 4 is enclosed.
(b) where the export is from any of the port, airport or post office falling within the jurisdiction of Maritime Collector of Central Excise, option is available to file claim of rebate before such Maritime Collector of Central Excise or the Jurisdictional Assistant Collector of Central Excise. For this purpose exporters are required to clearly indicate their option on AR4 along with complete postal address of the authority from whom the rebate shall be claimed.
4.0 The removal of goods under claim of rebate from a factory or warehouse without examination by the Central Excise Officers.
4.1 The exporters are now allowed to remove the goods for export on their own without getting the goods examined by the Central Excise Officers. The AR4 in such cases would be prepared in sixtuplicate, giving all particulars and declarations. The exporter shall deliver triplicate, quadruplicate, quintuplicate and sixtuplicate copies of AR4, to the Superintendent of Central Excise having jurisdiction, over the factory or the warehouse, within twenty four hours of the removal of the consignment and would retain the original and duplicate copies for presenting along with the consignment to the Customs Officer at the point of export.
4.2 The Jurisdictional Superintendent of Central Excise shall examine the information contained in AR 4 and verify the facts of payment of duty and other certificates/declarations made by the exporter. After he is satisfied that the information contained in the AR 4 is true, he will sign at appropriate places in, the four copies of AR 4 submitted to him and put his stamp with his name and designation below his signature. He would then dispose of the triplicate, quadruplicate, quintuplicate and sixtuplicate copies of AR 4 as under:-
iv) Sixtuplicate
5.1 Where the exporter desires the sealing of the goods by the Central Excise Officers so that the export goods may not be examined by the Customs officer at the Port/Airport of shipment, he should present an AR4 application ii sixtuplicate to the Superintendent of Central Excise having jurisdiction over the factory / warehouse at least twenty four hours before the intended removal o the export goods from the factory / warehouse. However, where, exporter is unable to give 24 hours advance notice to the Superintendent of Central Excise his request for shorter notice should normally be accepted. All such relaxations shall be reported to the Assistant Collector of Central Excise for ex post facto approval. Collectors of Central Excise may delegate powers under rule 187 to the Assistant Collectors of Central Excise.
5.2 The Superintendent of Central Excise may depute an Inspector of Central Excise or may himself go for sealing and examination of the export consignment. Where the AR4 indicates that the export is in discharge of an export obligation under a Quantity-based Advance Licence or a Value-based Advance Licence issued under the Duty Exemption Scheme, in such cases the consignment should invariably be examined and sealed by the Superintendent of Central Excise himself.
5.3 The Central Excise Officer examining the consignment would draw samples wherever necessary in triplicate. He would hand over two sets of samples, duly sealed, to the exporter or his authorized agent, for delivering to the Customs Officers at the point of export. He would retain the third set for his record
5.4 The export consignment should be carefully examined vis a vis description of goods their value and other particulars / declarations on the AR4. The Central Excise Officer shall verify the facts of payment of duty and other certificates / declarations made by the exporter. After he is satisfied that the information contained in the AR4 is true he would allow the clearances and also sign all the six copies of the AR4 at appropriate places and put his stamp with his name and designation below his signature
The copies of AR 4 would be disposed of as under:
Original and Duplicate : To the exporter for presenting to Customs Officer at the point of export along with the export consignment Triplicate : To the rebate sanctioning authority i.e. Maritime Collector of Central Excise or the jurisdictional Assistant Collector of Central Excise, as declared by the exporter on the AR4. The Central Officer may hand over this copy under a sealed cover on exporter"s request. Quadruplicate : To the Chief Accounts Officer at his Collectorate Head Quarters Quintuplicate : To be retained for records.Markings
6.1 The packages in which the goods are to be exported would be legibly marked in ink or oil color or in such other durable manner with progressive number commencing with No. I for each calendar year and with the exporter"s name.
AR4 Form:
7.1 The Different copies of AR4 forms should be of different colours indicated below :-
ii. Duplicate - Buff
iii. Triplicate - Pink
iv. Quadruplicate - Green
v. Quintuplicate - Blue
vi. Sixtuplicate - Yellow
7.2 Exporters should be advised to take adequate care in filling up the AR4 proforma. The rebate sanctioning authority along with its complete postal address should be clearly mentioned at appropriate place in the AR4. The applicable portion should be carefully retained and inapplicable portion struck off. The exporters are now required to give following certificates/declaration.
(a) availing facility/without availing facility of Modvat credit under Rule 57A of Central Excise Rules, 1944.
(b) availing facility/without availing facility under Rule 12(1)(b) of Central Excise Rules, 1944.
(c) availing facility/without availing facility under Rule 13(1)(b) of Central Excise Rules, 1944.
We hereby declare that the export is in discharge of the export obligation under a Quantity based Advance Licence/Value based Advance Licence/Under Claim of Duty Drawback under Customs & Central Excise Duties Drawback Rules, 1971.
Disposal of AR 4 by the Customs Officer at the Point of Exports. 8.1 The original, duplicate and sixtuplicate copies of the AR4 shall be presented by the exporter/his authorized agent to the Customs Officer at the point of export along with the goods. Shipping Bill/Bill of Export and samples sealed by the Central Excise Officer. The export consignment shall be checked by the Customs Officer to see whether the seals are intact and the marks and number tally and if found in order he may allow exports after ensuring that the No. of the AR4 has been indicated in the Shipping Bill or the Bill of Export as the case may be. The samples shall be dealt in accordance with instructions/standing orders of the Collector of Customs or the Central Board of Excise and Customs. After the goods have been shipped the proper officer of Customs would make necessary endorsements in the Original, Duplicate and Sixtuplicate copies of the AR4 at appropriate places and put his stamp with his name and designation below his signature. The copies of AR4 shall be disposed off by him in the following manner
Original and Sixtuplicate : To be handed over to the Exporter. Original shall be used for filling rebate claim. Sixtuplicate copy shall be used for Drawback/ DEEC endorsement. Duplicate : To be sent to Rebate Sanctioning authority declared on AR4. This copy on a request of exporter may be sealed and handed over to the exporter/his authorized agent for presenting to the rebate sanctioning authorityFiling and sanction of Rebate Claim:
9.1 With Maritime Collector of Central Excise: where the export of the goods is from any of the ports, airports or post office falling within the jurisdiction of Maritime Collector of Central Excise of Bombay, Calcutta, Madras, Paradeep, Vishakhapatnam, Cochin, Kandla and the exporter had opted to claim rebate from Maritime Collector of Central Excise by declaring the. same on AR4, he will file the claim with the proof of due exportation within time limit prescribed under Sec. 11 B of the Central Excise and Salt Act, 1944 i.e. six months from the date of export, in prescribed form along with original copy of the AR4 duly endorsed by the Customs Officer certifying the export of the consignment [and the duplicate copy handed over to him by the customs officer in a sealed cover) to the Maritime Collector of Central Excise who shall compare the original AR 4 received from the exporter with the triplicate copy of the AR4 received from the Central Excise Officer and the duplicate AR4 received from the Customs Officer. The Maritime Collector after due scrutiny and verification of the said AR4s, will sanction the rebate claim in whole or in part.
9.2 With Assistant Collector, Central Excise having jurisdiction of the factory: Where the exporter wishes to claim rebate of excise duty on goods exported from the Assistant Collector having jurisdiction over the factory or warehouse from where the goods removed for export, he will file the claim of rebate within six months from the date of export of the consignment [and the duplicate copy handed over to him by the customs officer in a sealed cover]. The Assistant Collector of Central Excise, would verify and compare the original copy of AR4 with the duplicate copy of AR4 received from the Customs Officer and with the triplicate copy of AR4 received from Superintendent, Central Excise Range and after satisfying himself that the claim is in order will sanction the rebate either in whole or in part.
9.3 Documents to be filed for claiming rebate: Following documents should be filed for claiming rebate-
- Original copy of AR4
- Duplicate copy of AR4 in sealed cover received from Customs Officer
[optional]
- Duly attested copy of Bill of Lading
- Duly attested copy of Shipping Bill (Export Promotion Copy)
- Disclaimer Certificate [in case where claimant is other than exporter]
Supplementary Rebate Claim:
10.1 The Supplementary Rebate Claim, if any, should be filed within the stipulated time provided under section 11B of the Central Excises and Salt Act, 1944.
Relaxation by Collector of Central Excise
11.1 Relaxation to be granted by the Collector: The Collector is empowered to condone/relax any condition relating to rebate of excise duty on goods exported for reasons to be recorded in writing, if he is satisfied that the goods have actually been exported. However, the Collector is not empowered to condone delay in filing of the rebate claim filed after the expiration of six months from the date of export, the time limit prescribed under section 11B of the Central Excise Act. It may be noted that this power has to be exercised by the Collector and not the Assistant Collector who may be acting as Maritime collector or the Jurisdictional Assistant Collector.
Restrictions
12.1 The Rebate of duty will not be allowed if-
(ii) The amount of the "Rebate" of duty admissible is less than Rs.500/-
13.1 Exports by persons other than manufacturers: Where exports are by merchant exporters, a disclaimer certificate in favour of the exporter should be taken on each copy of AR4.
13.2 Numbering of AR4: Each exporter shall give a running serial starting from 1 for each calendar year to every AR4 filed by him.
14.1 Maritime Collectors: Collector of Central Excise shall in the Trade Notice clearly specify the postal Address of the authority designated as Maritime Collector who will sanction the rebate claim and admit proof of exports in cases of exports under bond.
14.2 Collectors may having regard to the nature of goods or trade practice relax any of the conditions regarding markings on the export packages recording the reasons. Necessary trade notice may be issued for this purpose.
14.3 Collectors may also issue detailed trade notice/s and standing order/s in this regard. Copies of all Trade Notices and Standing Orders may be endorsed to Board and DGCCIE.
14.4 Kindly acknowledge receipt of this letter.
Sd/-
(I.P.Pal)
Deputy Secretary to the Government of India
Central Excise Series No. 60A AR4No................ Original - White Range............ Duplicate - Buff Division.............Address..................... Triplicate- Pink Collectorate........................................ Quadruplicate - Green Quintuplicate - Blue Sixtuplicate- Yellow Form A.R.4 Application for removal of excisable goods for export by [Air/Sca/Port/Land] To Superintendent of Central Excise ........................(Full Postal Address) 1. Particulars of Asst. Collector of Central Excise/Maritime Collector of Central Excise* from whom rebate shall be claimed/with whom bond is executed* and his complete postal address....................... 2. I/We......of........propose to export the under mentioned consignment to...........(Country of destination) [by Air/Sea/Land/Parcel Post)* under claim for rebate / bond*.
Particulars of No. and Gross Marks and Quantity Description Manufacturer Description Weight Nos. on of goods of goods Of goods and of packages / Net Packages His Central Wt. Excise Reg No.
(1) (2) (3) (4) (5) (6)
Value Duty No. & Date of Amount of Remarks Invoice under Rebate Which duty was claimed Paid / No. and date of bond executed under Rule 13*
Rate Amt.
Rs P Rs. P Rs. P
(7) (8) (9) (10) (11) (12)
3. We hereby certify that the above mentioned goods have been manufactured (a) availing facility/without availing facility* Modvat credit under Rule 57A of Central Excise Rules, 1944. (b) availing facility/without availing facility* under Rule 12(l)(b)of Central Excise Rules, 1944. (c) availing facility/without availing facility* under Rule 13(l)(b) of Central Excise Rules, 1944. 4. We hereby declare that the export is in discharge of the export obligation. under a Quantity based Advance Licence/Value based Advance Licence/under Claim of Duty Drawback under Customs & Central Excise Duties Drawback Rules, 1971*. 5. I/we hereby declare that the above particulars are true and correctly stated. Time of Removal.......................... Signature of owner or his authorised agent with date. Name in Block Letters & Designation SEAL Part A Certification by the Central Excise Officer 1. Certified that duty has been paid on the goods described over leaf by debit entry in the Personal Ledger Account No. ....... / RG23A (Pt.ll) No....../RG23B (Pt.ll)No. .......against Excise Invoice No.........dated......./that the owner has entered into BI/B16 bond No.....under Rule 13/14 of Central Excise Rules, 1944 with the.............................................. 2. Certified that I have opened and examined the packages No ............. and found that the particulars stated and the description of goods given overleaf read with the invoice and the packing list (if any) correct, [and that all the packages have been stuffed in the container No........with Marks.......) and the same has been sealed with Central Excise Seal/One Time Seal (OTS) No......... 3. I have verified with the records, the certificate of the owner given at SI. No. 3 overleaf regarding nonav ailment of benefits under rule 57A, 12(1) (a), 13(1 )(b) and found it to be true. 4. Certified that I have drawn three representative samples from the consignment and have handed over two sets thereof duly sealed to the exporter/his authorized representative. Place........... Date............ Signature Signature (Name in Block Letters) (Name in Block Letter) Superintendent of Central Excise Inspector of Central Excise Part B Certification by the Custom Officer Certified that the consignment was shipped under my supervision under Shipping Bill No.....dated......by S.S./Flt.No.......which left on......the day of .......l9.... Certified that the above mentioned consignment has been duly identified and has passed the land frontier today at _______in its original condition under Bill of Exports No....... dt ..... Place......... Date.......... Signature (Name and designation of the Custom: officer in Block letters) (Seal) Note: The customs officer shall send the duplicate to the address given at S. No. I overleaf and hand over original and Sixtuplicate to the exporter. Part C Exports by Post Certified that the consignment described overleaf has been despatched by foreign post to........on ........day of........19.... Place............. Date.............. Signature of Post Master (Seal) Part D Rebate Sanction Order (On Original, Duplicate and Triplicate) Refund Order No. ................dated...........Rebate of Rs....... (Rupees...,........) sanctioned vide cheque No...............dated........... Place........ Date......... Assistant Collector/Maritime Collector of Central Excise.