Procedure for Central Excise Clearance Under Claim of Rebate
Monday, October 13, 2014     Category : Export India



Procedure for Central Excise Clearance Under Claim of Rebate ( Without Examination)

Procedure for Central Excise Clearance Under Claim of RebateUnder this method, exporter pays the excise duty and clears the goods on his own, without examination by the Central Excise Officer.

1. Application to Excise Authorities: The exporters are allowed to remove the goods for export, on their own, without getting the goods examined by the Central Excise officers. The application form –ARE-1 in such cases would be prepared in sixtuplicate, giving all particulars and declarations, after removal of goods. The exporter shall submit triplicate, quadruplicate, and sixtuplicate copies of ARE-1 to the Superintendent of Central Excise having jurisdiction over the factory or the warehouse, within twenty four hours of the removal of the consignment. He would retain the original and duplicate copies for presenting along with the consignment to the Customs Officer at the point of export.

2. Examination by the Central Excise: The jurisdiction Superintendent of Central Excise shall examine the information contained in ARE-1 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 ARE-1 is true, he will sign at appropriate places in the four copies of ARE-1 as under.

(i) Triplicate : to the rebate sanctioning authority viz. Maritime Collector of Central Excise or the Assistant Commissioner of the Central Excise as declared by the exporter on the ARE-1. This copy, on the request of exporter, may be sealed and handed over to the exporter / his authorized agent for presenting to the rebate sanctioning authority.

(ii) Quadruplicate : To the Chief Accounts Officer in the Commissionerate Headquarters.

(iii) Quintuplicate: Office copy to be retained by the Central Excise Officer.

(iv) Sixtuplicate: To be given to the exporter.

3. Examination by Customs Authorities: In this case, the customs authorities would invariably examine the goods, as excise authorities have not examined goods. The rest of the procedure is the same detailed in the earlier procedure for Central Excise clearance under Claim of Rebate

(WITH EXAMINATION).

(B).Procedure for Excise Clearance under Bond / Letter Undertaking

The procedure under this rule is similar to the one under claim for rebate. This is governed under Rule 13.

Under this rule, there is no PLA(personal Ledger Account) as no duty is paid. Instead of payment of duty, the manufacturer exporter executes bond/letter of undertaking to the amount equivalent to the excise duty. Bond can be executed with surety or without surety. Such a bond is to be supported by the bank guarantee to protect financial interests of excise department. Exporters of the following categories are allowed to execute bond with surety and do not have to furnish any bank guarantee or cash security.

Super Star Trading House

Star Trading House

Trading House

Export House

Registered Exporters (Registered with relevant Export Promotion Council)

Manufacturers registered with Central Excise Department.

(C). Letter of Under taking by Manufacture- Exporter

Manufacturer-Exporter is neither needed to pay excise duty nor file the excise Bond.

Manufacturer-Exporter can obtain clearance of export shipment by producing Letter of Undertaking. This is a great concession to the manufacturer who directly exports the goods.

 



Also read How does CENVAT Credit work?  2 CENTRAL EXCISE CLEARANCE OPTIONS for Exports in India    Central excise clearance  options   CENTRAL EXERCISE CLEARANCE PROCEDURES for Export in India – Part 2    CENTRAL EXERCISE CLEARANCE PROCEDURES for Export in India – Part 1 

 Excise and Customs - Click here to read complete notification under Budget 2014

How to get Export Orders?

How to settle dispute in Exports and Imports?

Click here to know India Trade Classification(ITC)

Click here to know HS code of other product/commodity

Pre shipment bank finance to suppliers for exports through other agencies

Comments

 
kunal jha Says :
Friday, August 01, 2014
Dear Sir/Madam, You are requested to please Clarify the time limit for the Summiting of ARE - 1 for Refund Claim is under 1 Year (ON WHICH BASIS, PURCHASE DATE/ EXPORT DATE) Please Clarify THanks & Regards, KUnal JHa
govind.ch Says :
Tuesday, September 16, 2014
Dear sir! By mistake we have paid excise duty, by cash, after shipment of export which took place on 09.06.14 . We have no balance in cenvat credit as of that date.Can we eligible to apply refund as we have paid this challan on 05.07.2014?
 

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