Circular No. 129/40/95-CX The new Central Excise rule No. 12(1) (b) has been framed to grant rebate of EC duty paid on raw materials /inputs used in the manufacture of the finished goods exported from India. The new Rule 12(1)(b) thus incorporates in it the erstwhile reels 12 A and 191A of the Central Excise Rules, 1944. A fresh notification 42/94, C.E. (N.T), dated 22.9.94 issued under the new rule permits grant of rebate of duty paid on any excisable materials used in the manufacture and packing of the goods exported. The notification details the conditions for claiming such rebate of duty
Ministry has received a number of representations form Cement Companies importing cola and other bulk commodities under the DEEC Scheme at Ports other than those specified in the Customs Exemption Notifications Nos. 203/92, 204/92, 79/95 and 80/95
