New Delhi the 28th August, 2008
G.S.R. (E).- In exercise of the powers conferred by rule 18 of the Central Excise Rules, 2002 read with rule 14 of the Pan Masala Packing Machines (Capacity Determination And Collection of Duty) Rules, 2008, the Central Government hereby grants rebate of duty on the excisable goods as specified in column (2) of the Table annexed hereto, on their exportation out of India on or after 1st July, 2008, to any country except Nepal and Bhutan, to the extent specified in the corresponding entry in column (3) of the said Table, subject to the following conditions, limitations and procedures, namely:-
(i)the duty has been paid on the excisable goods under section 3A of the Central Excise Act, 1944 (1 of 1944);
(ii) no rebate of duty paid on the materials used in such excisable goods shall be claimed;
(iii) the excisable goods shall be exported directly from a factory or a warehouse;
(iv) the excisable goods shall be exported within six months from the date on which they were cleared for export from the factory of manufacture or warehouse or within such extended period as the Commissioner of Central Excise may allow;
(v) the claim or the supplementary claim for rebate of duty, as the case may be, shall be lodged with the Assistant Commissioner or Deputy Commissioner of Central Excise having jurisdiction over the factory of manufacture or warehouse, together with the proof of due exportation, within the time limit specified in section 11B of the Central Excise Act, 1944 (1 of 1944);
(vi) the market price of the excisable goods at the time of exportation is, in the opinion of the Assistant Commissioner or Deputy Commissioner of Central Excise, not less than the amount of rebate of duty claimed;
(vii) the amount of rebate of duty admissible is not less than five hundred rupees;
(viii) if the excisable goods are not exported or the proof of export thereof is not furnished to the satisfaction of the Assistant Commissioner or Deputy Commissioner of Central Excise in the manner and within the prescribed time-limit, the said officer on an application being made by the exporter or otherwise, shall cancel the export documents.
(ix) the procedure as laid down in the notification No. 19/2004-C.E(NT) dated 6th September, 2004 shall be followed mutatis mutandis;
(x) the exporter shall also indicate the number of pouches of excisable goods exported in the invoice, ARE 1 and any other document used for export
Description of goods
Extent of rebate
|Pan Masala falling under tariff item 2106 90 20 and Pan masala containing tobacco, commonly known as gutkha, falling under tariff item 2403 99 90 and on which duty of excise has been paid under section 3A of the Central Excise Act, 1944||‘monthly, average rate of rebate per pouch’ subject to a maximum amount of rebate per pouch calculated as per formula given below|
Formula 1. – ‘Monthly average rate of rebate per pouch‘ shall be calculated in the following manner, namely:-
D= Total duty paid for a month for the packing machines used for manufacture of Pan Masala or Gutkha of the Retail Sale Price which has been exported
Q= Total quantity of pouches manufactured from said machines in the month
Explanation : For the removal of doubts, it is hereby clarified that for the purposes of determining D and Q, all packing machines used for manufacture of goods of said Retail Sale Price which has been exported, shall be taken into account whether the goods manufactured from said machines have been cleared for export or for other clearances.
Formula 2.-‘Maximum amount of rebate per pouch’ shall be calculated in the following manner, namely:-
Duty payable per machine per month as provided in Notification No 42/2008 – CE dated 1st July, 2008
Total number of pouches deemed to be produced per machine as per rule 5 of the said rules.