Circular No. 294/10/94-CX It has been represented to the Board that certain rebate claims are not being sanctioned to the merchant exporters who have purchased the goods, such as two-wheelers, from the depots of the manufacturers on the grounds that the condition specified in Notification No. 41/94-CE(NT)/dated 22.9.94 that the goods should be directly exported from the factory or warehouse, has not been complied with. Also, AR-4 has not been prepared consignment-wise.