Government of India
Ministry of Finance, Department of Revenue,
Central Board of Excise & Customs, New Delhi
Subject: Waiver of condition of direct Exports from the factory Premises- Relaxation regarding “Disclaimer Certificate” requested by M/s. ACCE Industries, Mumbai.
I am directed to say that the Board has received representations from exporters that rebate under Rule 12 of the Central Excise Rules 1944 are not being granted where the goods initially cleared on payment of duty for home-consumption were diverted for export following the procedure contained in Board”s Circular 294/10/97-CX dated 30.10.97 on the ground that the exporters are not furnishing “Disclaimer Certificate” from the manufacturers of goods.
2. The matter has been examined by the Board. It is felt that the “Disclaimer Certificate” is essential where exports are effected directly from the factory of manufacture by merchant exporter because in such case the manufacturer also signs the AR4. There could be possibility of filing of two claims of rebate against the same. Goods exported where the goods initially cleared on payment of duty for home-consumption are diverted for export following the procedure contained in Board”s Circular No. 294/10/97-CX dt. 30.10.97. The merchant-exporter who prepares and signs the AR4 can alone claim rebate. Moreover. it may be noticed that the above mentioned circular provides sufficient safeguards against sanction of double rebate claims in respect of the same consignments exported by way of verification of duty payment by the Central Excise Officers and endorsement on the invoice of the manufacturer.
3. In view of the above, it has been decided that rebate under Rule 12 of the Central Excise Rules 1944 will be granted without misstating on for “Disclaimer Certificate” where the goods initially cleared by the manufacturer on payment of duty for home- consumption are diverted for export provided other procedure prescribed under the Circular No. 294/10/97-CX dated 30.10.97 are followed seupulously. However the Disclaimer Certificate” would be necessary where exports are effected directed directly from the factory of manufacture or any other premises of the manufacturer of export goods.
4. Accordingly, the pending claims of rebate may be processed expeditiously.