I am directed to refer to Board’s Circular No.786/19/2004-CX dated 19.5.2004 and to state that inadvertently the district of Kancheepuram in the State of TamilNadu was omitted.
I am directed to state that doubts have been raised by field formations that whether goods manufactured using materials obtained without payment of duty for use in manufacture of export goods under notification No.43/2001-C.E.(N.T.) dated 26th June, 2001 as amended, can be exported under claim of rebate of duty under rule 18 of Central Excise Rules
(vi) The goods shall be exported on the application in Form ARE-2 specified in the Annexure and the Procedures specified in the Ministry of Finance (Department of Revenue) notification No.42/2001-Central Excise (N.T.), dated the 26th June, 2001 (vide G.S.R.471(E), dated the 26th June, 2001, shall be followed.
