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Procedure to export goods under Rebate

The clearance is to be done by raising an excise invoice raised in

accordance with the requirements of Rule 11 of CER 2002 and the

Form RE 1 which is to be in quintu!licate

The manufacturer shall record the details as to clearance in his "aily

#toc$ ccount showing the goods sought to be cleared% the value% the

duty !ayable and the details as to invoice number and RE 1 number&

The valuation would be as a!!licable under the CE 1'(( to goods

cleared for home consum!tion and the value may be more or less than

the F)* +Free )n *oard, value indicated on the #hi!!ing *ill& The

actual !ayment of duty would be as !er Rule - of CER 2002

Each of the co!ies of RE 1 would have to be certified by the

owner./anaging "irector.!artner of the entity or the !erson duly

authoried to oversee the self sealing and selfcertification !rocess& Thecertification should be to the effect that the sealing of the goods has

been done in his !resence&

The )riginal% du!licate and quintu!licate co!ies of the RE 1 formwould be sent with the goods to the !lace of ex!ort& The tri!licate and

quadru!licate co!ies would be sent to the #CE having urisdiction over

factory or warehouse within 2( hours of removal&

The #CE shall verify the !articulars with the entries in the "# and

invoices and endorse the fact of his verification on the RE 1 co!ies

and forward the co!ies to the officer with whom rebate claim is to be

filed or hand over the same to the ex!orter in a tam!er !roof sealed

cover to be given to such officer

t the !lace of ex!ort% the Customs officer authoried would examine

the goods and documents and certify on the co!ies that the goods have

been ex!orted by citing the #hi!!ing *ill reference and other details ofex!ort&

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The ex!ort should be within six months from the date of clearance for

ex!ort&

The said officer would return the original and quintu!licate +if filed, tothe ex!orter and the du!licate may be sent either directly to the officer

with whom the rebate claim is to be filed or given in a tam!er !roof

cover to the ex!orter to be given to such officer&

The claim for rebate can be filed on the letterhead with the following

documents namely%

)riginal co!y of RE 1%

3nvoice issued u.r 11 of CER 2002%

#elf attested co!y of #hi!!ing *ill%#elf attested co!y of *ill of 4ading%"isclaimer certificate where the claimant is other than ex!orter&

5here the !articulars are found in order the rebate claim is sanctioned&