29th November, 2001
Government of India
Ministry of Finance
Department of Revenue
Central Board of Excise & Customs
Subject: Central Excise – Facility of manufacturing or processing of export goods under claim of rebate of duty paid on inputs under Notification No. 41/2001-Central Excise (N.T.) dated 26th June, 2001- Modification of Para 8.2 of the Part-V of Chapter-8 of the Central Excise Manual –
I am directed to say that doubts still persist about instructions contained in Para 8.2 of the Part-V of Chapter-8 of the Central Excise Manual (effective from 1.9.2001) notwithstanding instructions contained in Circular No. 602/39 /2001-CX dated 21.11.2001.
2. The Board has examined the matter and decided that in supersession of Circular No. 602/39 /2001-CX dated 21.11.2001, for Para 8.2 of Part-V of Chapter-8 of Central Excise Manual (First Edition), the following shall be substituted, namely: –
“8.2 Rebate of Input stage duty shall be allowed to manufacturer (processor)-exporter or the merchant-exporter, as the case may be, where such inputs are used in the manufacture/processing of export goods and cleared directly from the factory of the manufacturer/processor. The manufacturer /processor may export the goods directly himself or through merchant-exporter. Where the goods are exported by merchant-exporter, his name shall be mentioned on ARE-2 and other conditions prescribed in Notification No.41/2001-Central Excise (N.T.) dated 26th June, 2001 should be fulfilled.”
3. The Trade and the field formations may suitably be informed.
4. Receipt of this Circular may please be acknowledged.
5. Hindi version will follow.