1.1    Attention of the Collectors is invited to Board's telex No. 209/18/93 dated 26.09.94 & 27.09.94 communicating the issue of fresh rules and notifications relating to export.

1.2    The new Central Excise rule No. 12(1) (b) has been framed to grant rebate of EC duty paid on raw materials /inputs used in the manufacture of the finished goods exported from India. The new Rule 12(1)(b) thus incorporates in it the erstwhile reels 12 A and 191A of the Central Excise Rules, 1944. A fresh notification 42/94, C.E. (N.T), dated 22.9.94 issued under the new rule permits grant of rebate of duty paid on any excisable materials used in the manufacture and packing of the goods exported. The notification details the conditions for claiming such rebate of duty. Benefit of Notification details the conditions for claiming such rebate of duty. Benefit of Notification No. 42/94-CE(NT) is not available for export to Nepal or Bhutan and such exports are governed by separate instructions.

2.1    The salient features of the new rules and the notification issued thereunder are briefly summarised below:-

2.2    The benefit of input stage rebate under rule 12(1)(b) can be claimed on export of all finished goods whether excisable or not. But by Notification 42/94 the facility has been extended only to goods appearing under the Schedule to the Central Excise Tariff Act, 1985. It is not necessary that the eligible finished goods to be exported are chargeable to Central Excise duty. Consequently the benefit under Rule 12(1)(b) can claimed even by a unit exempted from registration under rule 174 of Central Excise Rules, 1944 in view of production of goods exempted from payment of Central Excise Duty.

2.3    Benefit of input stage rebate can be claimed by a manufacture of finished goods only when the export is in his own name. Benefit of the input stage rebate shall not be extended where export is his own name. Benefit of the input stage rebate shall not be extended where export are through merchant exporters. In short manufacturers working under this scheme are not permitted to export their goods through third parties.

2.4    The definition of "materials" has been made wider. The benefit is now available for excise duties paid on raw materials, consumables, components, semi-finished goods, assemblies, sub-assemblies, intermediate goods, accessories, parts and packing materials required for manufacture of export goods. Sources of Energy such as high speed diesel, furnace oil etc. shall not be regarded as consumable and consequentially benefit of rule 12(1)(b) shall not be available on Source of Energy. Similarly, the rebate of Central Excise duty paid on equipment and machinery items in the nature of capital goods used in relation to manufacture of finished goods being shall not be allowed under rule 12(1)(b).

2.5    The definition of "manufacture" for the purpose of grant of input stage reedit has also been made liberal and now includes process of blending, alterations, or any other operations thereon.

2.6    From AR5 modified:    the erstwhile AR5 was prescribed under the old rule 19A. Since rule 191A has been rescinded, the old proforma of AR5 has been be continued on an adhoc basis. However a revised proforma of AR5 is enclosed which may be notified by the Collectors of Central Excise through Trade Notice and the new proforma of AR5 may be brought into effect in all field formations positively from 01.06.95. Under this scheme, there is no need to use AR4 form at all and the modified format of AR5 would take care of all the requirements whether the finished products are dutiable or not.

2.7    The benefit of input stage rebate cannot be claimed in any of the following situations:

-    where the finished goods are exported under Claim for Duty Drawback

-    where the finished goods are exported in discharge of export obligations under a Value Based Advance Licence or a Quantity Based Advance Licence issued before 31.03.95.

-    where facility of input sate credit is availed under Modvat provisions under Chapter V AA Central Excise Rules, 1944.

Declaration & Permission

4.1    The manufacturer of finished goods intending to export such goose, under claim for rebate of Central Excise Duty on materials/inputs shall file a declaration (in quintuplicate) to the Collector of central Excise having jurisdiction over the factory where finished goods for export are manufactured. The declaration shall contain details of finished goods to be exported, the details of materials required and their consumption's ratios.

4.2    Proforma of declaration to be filed in terms of Notfn. CE- 42/94(NT) is enclosed (Annexure 1). Dated acknowledgment or postal receipt of dispatch by registered post shall be adequate proof of submission of the declaration.

4.3    the declaration should be filed complete in all respect by the manufacturer intending to avail the facility of input stage rebate. A neat flow diagram along with the write up of manufacturing process amy be enclosed. Where there are more than one export product, separate statement of the consumption ratios may be finished for each export product.

4.4    The premises in which goods are manufactured for exports under rule 12(1) should be clearly demarcated in the ground plan. The manufacturing area shall also be segregated.

4.5    Statement of consumption ratio is the most important information and should be carefully filled for each export product. Estimated monthly quantum of exports may be indicated at appertain place. The details of materials may be furnished in descending order of importance indicating important materials (from duty incidence view point) first. Materials which contribute negligible amount to rebate may not be shown at the desecration of the exporter. The consumption's should be net of recycled materials.

4.6    The Collector of Central Excise may nominate suitable officer for verifying the declaration or direct Divisional Officer for arranging the verification. For this purpose, four copies may be sent to verifying officer and Collector's officer may retain one copy for future reference.

4.7    The verifying officer shall carefully examine the date furnished in the declaration with special reference to consumption of materials and the wastages. Where manufacturing activity had been going on for the past years, many yearly consumption ratios may be used as guideline. The claim for rebate under Rule 12(1)(b) is available for all duty paid excisable inputs used. The input output norms notified under the Export Import Policy may  not include all materials and claim under rule 12(1)(b) should not be denied merely on the grounds that a particular material does not appear under the norms in the Policy. Special care should be paid to materials which are recycled. Some solvents used in the Chemical Industry are recycled. Similarly many plastic wastages and non ferrous metals are recycled. Care should be taken that consumption of materials is net of such recycled materials. Where recoverable wastages are generated but not recycled but sold on account of its unsuitability, the same should be clearly reflected in the declaration.

4.8    The Central Excise Officer after carrying out the verification of the declaration shall append the necessary certificates/ endorsements at appropriate places in the Declaration and sent three copies to the Collector of Central Excise, retaining one copy for his records .

4.9    (1)    Based on the verification carried out by the Central Excise Officer, or otherwise, where the Collector of Central Excise is satisfied that the consumption norms claimed are reasonable and that the applicant has proper facility for carrying out manufacture of goods for exports, the Collector may grant permission to the applicant for manufacture of goods for exports, the Collector may grant permission to the applicant for manufacture and export of finished goods under claim for rebate of Central Excise duties paid on materials used in the manufacture of finished goods exported. The letter of permission shall clearly indicate the conditions subject to which benefit under Rule 12(1)(b) of Central Excise Rules, 1944 shall be available. A proforma in which such permission may be granted in enclosed (Annexure II). A copy of the permission which verified declaration shall also be sent to the Assistant Collector of Central Excise and the Superintendent of Central Excise.

4.9    (2)    If for any reason the Collector Central Excise could not satisfy himself with reference to the correctness of the consumption norms claimed by the applicant and the product is being manufactured for the first time in his jurisdiction, the Collector may permit the manufacturing operations and the verification of the consumption norms should be completed while the process of manufacture is on. The verification should be completed before allowing the export of the gods as the manufacturer working under this Scheme is expected to declare the raw materials costumed is the AR5 of the making their claims for rebate. In such circumstances, the Superintendent of Central Excise  would complete the verification as quickly as possible and the Collector can indicate the consumption norms as amendment to the permission already given. In some cases, where the manufacturer has to fulfill certain export commitments in view of letters of credit to be honoured, the Assistant Collector can permit the manufacturers to export the goods if the Superintendent had already conducted the verification and submitted the the report but is pending approval by the Collector of Central Excise. in such cases in the AR5 From against the declaration of the party, the Superintendents supervising the clearance shall clearly indicate that the consumption norms have been verified but not yet approved by the Collector. This would enable the Assistant Collector sanctioning the rebate to take note of this fact.

4.10    The permission granted by the Collector of Central Excise  can be withdrawn at any time if it comes to the notice of the Collector that the information furnished by the application it not maintaining the records required under the Trade Notice issued in this regard or where it comes to the notice of the Collector that the premises where goods for export are manufactured is not properly segregated.

4.11    Any change in the consumption ratio should be promptly intimated by the manufacturer to the Collector of Central Excise, Assistant Collector of Central Excise, Assistant Collector of Central Excise and the jurisdictional Range Superintendent giving reference of the permission granted by the Collector  of Central Excise. Collector of Central Excise may order fresh verification if the revised consumption ratios are higher (say 5% or more) than the ratio already verified and approved. However, Collector of Central Excise may use their discretion in this regard.

Procurement of Materials and Record Maintenance

5.1    The excisable materials required for export production should be procured directly from the factory where such goods are manufactured or from dealers registered under Rule 174 of Central Excise Rules. The excisable materials and packing should be obtained in the original packed condition. The invoice should be in the name of the manufacturer of export goods.

Accounts & Returns

5.2    The manufacturer shall maintain register of duty paid materials brought to the factory for manufacture of finished goods for export under claim for input stage rebate under Rule 12(1)(b) in the proforma of RG 26. The account for finished goods manufactured and exported may be maintained in the proforma of RG 27. The manufacturer shall also file a quarterly return in from RT 14, of materials received and finished goods cleared.

5.3    Any officer duly empowered by the Assistant Collector in this behalf shall have access at all reasonable times to any premises indicated in the application and to any premises indicated in the application and to any place where goods for export are processed or stored. The applicant shall also permit the officer of Central Excise access to any records relating to the production, storage and export of goods.

Removal For Export

6.1    The AR5 application in sixtuplicate should be submitted by the manufacturer to the Supdt. of CE having jurisdiction over the factory atleast 24 hours before the intended removal of the goods for export from the factory under claim for rebate of Central Excise Duty paid on materials and packing used in the manufacture of export goods.

6.2    Where export goods are dutiable the manufacture may avail the facility of export. without payment of Central Excise duty on finished goods, under Central Excise Bond [Rule 13(1)(a)]. Alternatively finished goods may also be exported, after payment of Central Excise duty leviable on finished goods under claim of rebate [Rule 12(1)(a)]. For export clearances under AR 5, instructions already issued for export clearances under Rule 12(1)(a) and Rule 3(1)(a) may be followed subject to modification indicated below.

6.3    The new proforma of AR5 incorporates the requirements of Export clearance under rule 12(1)(a)/ 13(1)(a). Therefore where export goods are dutiable, no separate AR 4 is required and manufacturer needs to the fill up only AR5. However the facility of clearances of finished dutiable goods for export under claim for rebate or against bond with Maritime Collector shall not be available in such cases and manufacturer shall have to approach Jurisdictional Assistant Collector of Central Excise fro claiming rebate/ discharge of bond.

6.4    The goods cleared under AR5 will be moved directly from the place of manufacture to the place: of export.

6.5    The packages in which the goods are to be exported should be legibly market in ink or oil colour or in such other durable manner with progressive number commencing with number 1 for each calendar year and with the manufacturer's name.

6.6    Every AR5 shall be numbered in a running serial of the factory starting with for each financial year.

6.7    The superintendent of Central Excise shall himself verify the information contained in AR5. For this purpose he shall refer to the verified declaration (of para 4.1 above) received from the Collector. The export consignment shall be carefully examined vis-a-vis the description of the goods, their value and other particulars/ declarations on the AR5. The Supdt. of CE shall verify the facts, certificate and declaration made by the manufacturer. The value declared on the AR should be as per section 4 of the Central Excise and Salt Act, 1944. After the Supdt. of CE is satisfied that the information contained in the AR5. is true and after verifying that necessary bond [where goods are being exported under bond interms of rule 13(1)(a) has been executed by the manufacturer, he would allow the clearance for exports and also sing on the AR5 at appropriate place and put his stamp with his name and designation below his signature.

6.8    The Superintendent of Central Excise examining the consignment shall draw representative samples (wherever feasible) in triplicate. He would handover two samples duly sealed to the manufacturer or his authorised agent for delivering to the Customs officer at the point of export. He would retain the third set for his records. The export consignment shall be sealed by the Superintendent of Central Excise before permitting clearances.

6.9    The facility of export without presence of the Central Excise officer shall not be available for exports under rule 12(1)(b)

6.10    Where the consumption data furnished in Table 2 of the AR5 is exhaustive and the Superintendent of Central Excise is not in a position to verify the same immediately, the export consignment should not be held up. The goods should be allowed to be cleared after certifying the original, duplicate and sixtuplicate copies of the AR5 and after verifying the remaining aspects. A separate detailed verification report may be submitted by the Supdt. of Central excise to the Assistant Collector of Central Excise within a fortnight on the Triplicate, Quadruplicate and quintuplicate copies of AR5.

6.11    The colour coding and disposal of the AR5 will be as follows:-
 

i)	Original	-  White	To the exporter for presentation at pointof export.
ii)	Duplicate	-  Buff	- do -
iii)	Triplicate	-  Pink	To rebate sanctioning authority i.e. Asstt. Collr.
iv)	Quadruplicate  e	-  Green	CAO
v)	Quintuplet	-  Blue	Office record
vi)	Sixtuplicate	-  Yellow	BEEC Copy

Disposal of A R 5 in the Custom House:

7.1    The original, duplicate and sixtuplicate copies of the AR5 shall be presented by the exporter/ his authorised agent of the Customs officer at the point of export along with the goods, Shipping Bill/ Bill of export and samples sealed by the Central Excise Officer. The expert consignment shall be checked by the Customs Officer to see whether the seals are intact and the marks and number tally and , if found in order he may allow exports after ensuring that the No. of the AR5 has been indicated in the Shipping Bill or the Bill of Export, as the case may be. However Custom Houses may wherever they desire or grounds of sufficient reasons examine the export cargo for conducting any check in terms of the Customs Law and Procedure. The samples shall be dealt with in accordance with instructions/ standing orders of the Collector of Customs or the Central Board of Excise and Customs. After the goods have been shipped the proper officer of Customs would make necessary endorsements in the Original, Duplicate and sixtuplicate copies of the AR5 ar appropriate places and put his stamp with his name and designation below his signature, the copies of AR5 shall be disposed off by him in the following manner:-
Original and Both to be handed over to the Exporter.

Sixtuplicate

Original shall be used by the exporter for claiming rebate from the Assistant Collector Central Excise having jurisdiction over the factory. Sixtuplicate copy shall be used for DEEC endorsement. This copy shall be presented by the exporter for endorsement of exports in the DEEC. At that stage the same shall be retained in the DEEC Cell of the Customs House for its record.

To be sent to the Assistant Collector of Central Excise (may also be handed over to the Exporter under a sealed cover for delivering to the Assistant Collector of Central Excise).

7.3    Customs officer responsible for making endorsement in AR5 shall carefully check that exports are not covered under any of the following:

             -    The Duty Drawback Scheme

            -    A Value Based Advance Licence issued prior to 31.03.95

            -    A Quantity Based Advance Licence issued prior to 31.03.95

He will certify on all the three copies of AR5 that the exports are not under any of the Schemes specified above. He will also certify the fact of export and make suitable endorsements at appropriate places in the AR5 and put his stamp with his name and designation below his signature. However it may be noted that any exports made in discharge and any export obligation under a Value based or a Quantity Based Advance Licence issued after 01.04.95 shall not be disqualified from availing benefit under Rule 12(1)(b).

7.4    The duplicate copy of AR5 duty signed by the Customs Officer shall be despatched by the Custom Officer to the Assistant Collector of Central Excise whose address is indicated in the AR5. On a request from exporter the original copy may also be handed over to the exporter, under a sealed cover for delivering to the Asstt. Collector of Central Excise. The Original copy and Sixtuplicate Copies shall be returned by the Customs Officer to the exporter against proper a acknowledgement. The original copy of AR5 duly endorsed by the Customs Officer shall be used by the exporter for claiming input stage rebate and also rebate of any Central Excise Duty paid on the Finished goods exported or for discharge of bond executed under Rule 13(1)(a), if any. All these claims as indicated would be settled by the Assistant Collector of Central Excise having jurisdiction over the factory.

Claim for Rebate

8.1    Claim for rebate of Central Excise Duty paid on materials used in the manufacture and packing of finished goods exported and rebate of Central Excise Duty paid on finished goods cleared for export after payment of Central Excise Duty [under rule, 12(1)(a)] shall be lodged by the manufacturer in prescribed from (Annexure III). The application for rebate has to be made only to the Asstt. Collector of Central Excise having jurisdiction over the factory. Where exports are under claim for rebate under rule 12(1)(a), the same should be claimed in the combined application for rebate.
8.2    The claim for rebate should be filed within the time stipulated under Section 11B of the Central Excise and salt Act, 1944.

8.3    For claiming rebate, the exporter shall submit the following documents along with the prescribed application:-
 

-    Original copy of the AR5 duly endorsed by the Customs Officer;

-    Duty attested copy of Shipping Bill (Export Promotion Copy)

-    Duly attested copy of Bill of lading/ Air way bill

-   Duplicate copy of the Central Excise Invoice under which Central Excise duty was paid on goods cleared for export. [where rebate under rule 12(1)(a) is also being claimed]

-    Duplicate copy of the AR5 received from the customs officer in a sealed cover (if obtained).

8.7     Computation of Rebate Amount:

Where is no bye-product or co-product generated in the process of manufacture, the amount of rebate can be simply worked out by adding the duty incidence on various inputs used in the manufacture. However, where bye-products are generated or where recoverable wastages come into existence, the amount of rebate should be calculated by using the following formula:
 

_{R  =}           D         _{X   FOB}   
         FOB + S

        It may be ensured that when the procurements are at varying rate of Central Excise Duty and/ or varying value, the duty incidence is worked out using FIFO (First in First Out) principle. The earliest procurements shall be adjusted first and subsequent procurements shall be taken into account only when the earlier procurements have been taken into account.

        Illustration:    Consider export of 100 MT of Steel Pipe of the Manufacture of which 105 MT of HR Mild Steel Coils are required. Consider date of export 01.06.95. Assume no wastages or the same are lost.
 

Procurement on 01.01.95 (earliest)	:	20 MT (Duty rate 1000 PMT)
Procurement on 20.01.95	:	50 MT (Duty rate 1100 PMT)
Procurement on 01.03.95	:	100 MT (Duty rate 1500 PMT)
Rebate                 = 20 x 1000 + 50 X 1100 + 35 x 1500 = 1275000

Miscellaneous:

9.1    The rebate of duty will not be allowed if

            -    The market price of the goods is less than the rebate amount

            -    The amount of rebate admissible is less then Rs. 500/-

9.2    Notification No. 42/94-CE(NT) permits a manufacturer to remove the raw materials or intermediate products for processing without payment of Central Excise duty. The general job-work provisions under Chapter VAA of Central Excise Rules, 1944, will apply. Care should be taken that this movement is permitted only for a single stage activity. The goods to one job worker, shall not be permitted to go the another job worker, and it will be  necessary to bring the goods back to the factory for further processing.

9.3    Collector may issue detailed Trade notice/ and standing order/ s in this regard. Copies of all the Trade Notices and standing Orders may be endorsed to the Board and DGICCE.

        The Collector of Central Excise,
        ________________________

Sir,

1.    We _______________ (name of the manufacturer) having our officer at __________________and our factory at ___________ seek your permission to export materials used in the manufacture and packing of finished goods.

2.    We are furnishing herewith details of finished goods to be exported and manufacturing formula with reference to quaintly/ proportion in which the materials are required for the finished goods & the tariff classification of materials and the duty payable the materials
3.    We agree to abide by the provision of the Central Excise Rule, 1944, Notifications, Trade Notice/ s and any instruction issued in this regard;
4.    We undertake to intimate any change in the consumption ratio within 10 days of such change.

5.    We hereby declare

-     that we are not availing facility of input stage credit under Modvat provisions under Chapter V AA of Central Excise Rules, 1944.
-    that we shall export the finished goods without availing Duty Drawback.
-    that the finished goods shall not be exported in discharged of export obligation under a Value Based Advance Licence or a Quantity Based Advance Licence issued prior to 31.03.95.

-    Write up on manufacturing Process
-    Flow Diagram
-    Statement of Consumption Ratios
-    Ground Plan of the premises

        I have visited the factory on ____________ and have verified the manufacturing process and the input/ output ratios. On the basis of the records maintained by the applicant, the write up on the manufacturing process, the flow diagram submitted be the application and physical verification of the manufacturing process, I find that the consumption of materials and wastages indicated in the Statement of Consumption are in order. I have also verified the Quantity indicated in Column 5 of the Table to the Statement of Consumption does  not include materials which is recycled in the process.

Description of the finished goods to be exported        ______________________________________
(with technical characteristics)                                 ______________________________________

Central Excise Tariff Heading No.                              _____________________________________
                                                                              _____________________________________

Net Weight                                                              _____________________________________
(per unit of finished goods)                                        _____________________________________

Bill of materials required for the manufacture of            _____________________________________
(indicate clearly No. of units of finished product.)         _____________________________________

_____________________________________________________________________________________________________________

S.No.	Name / description of materials/ packing with tech spec. / and quality	C.Ex. Tariff Heading	Unit	Qty. used	Rate of Ex. Duty	C.Wastages Recove rable	Irrecoverable	Remarks
(1)	(2)	(3)	(4)	(5)	(6)	(7)	(8)	(9)

*    Excluding recycled materials
Notes :-

1.    The Units of quantity should be given in such a manner that it could be related to export invoice/ Shipping Bill.
2.    Only those materials may be indicated for which proof of payment of Central Excise Duty in available. Details of such inputs need not be given in respect of which rebate is not claimed on account of non availability of duty paying documents, on behalf of the applicant, I ______________________ (name) in full), ____________________ (designation), hereby hereby certify that the above material requirements and other information is true to the best of my knowledge.

Subject:    Permission to work under rule 12(1)(b) of Central Excise Rules, 1944

        With reference to your Declaration dt. _____________ Collector of Central Excise, ____________, is pleased to grant permission to yo to manufacture and export finished goods ____________________ under claim for rebate of Central Excise Duty paid on materials used in the manufacture and packing of such goods. The permission is subject to following conditions.
 

-    that you will not avail facility of input stage credit under Modvat provision under ch. VAA of Central Excise Rules, 1944.
-    that you will not claim duty Duty Drawback in respect of such exports
-    that such exports shall not be made in discharge of export obligation under a Value Based Advance Licence or a Quantity Based Advance Licence issued prior to 31.03.95.

3.    It may be noted that grant of rebate is subject to your following the relevant provision of the Central Excise and Salt Act, 1944, rules, the conditions of the notification and the procedure prescribed in this regard under Trade Notice No. __________________________ .

4.    To enable the Central Excise Officer to verify the data, you should maintain the records of consumption of materials and finished goods as prescribed under the Trade Notice indicated above.

5.    The exports must be made within 90 days of the clearance of the finished goods from the factory, under claim for rebate of Central Excise duty paid on materials used in the manufacture and packing of such goods.

6.    The permission granted is likely to be withdrawn if any of the information furnished by you is found to be false.

7.    You will intimate any change in consumption ratios within 10 days of such change.

8.    You will permit access to your factory and also all records, to any Central Excise Officer authorized by the Assistant Collector of Central Excise.
 

        The Assistant Collector of Central Excise ....................

Sir,
        We _____________________ (name of the exporter) having our office at ___________________ and our factory at ________ have exported __________________ (quantity) of ___________________ (name of the goods).

2.    We request you to sanction amount of Rs. ___________________ as rebate of Central Excise duty paid on materials used in the manufacture of and packing of finished goods exported under rule 12(1)(b) of Central Excise rules, 1944.

3.    We also request you to sanction amount of Rs. ____________ as rebate of Central Excise duty paid on clearance of goods exported under rule 12(1)(a) of Central Excise rules, 1944.

-     that the finished goods were manufactured without availing the facility of Inputs Stage Credit under Chapter V(AA) of the Central Excise Rules.
-    that the export had been made without claiming duty drawback.
-    that the exports are neither under VABAL nor under QBAL issued prior to 31.03.95.

-    Original copy of the AR5 duly endorsed by the Customs Officer,
-    Duly attested copy of shipping Bill (Export Promotion Copy)
-    Duly attested copy of Bill of lading /Air way bill
-    Duplicate copy of the Central Excise Invoice under which Central Excise Duty was paid on goods cleared for export. [where rebate under rule 12(1)(a) is also being claimed].
-    Duplicate copy of the AR5 received from the customs officer in a sealed cover (if obtained).
-    Detailed work sheet indicating the amount of rebate claimed.

Quarter Ending ______________________                             Year: ___________________________

Name and Address of factory .................................................................................
Description of goods ...........................................................................................
 

Date	Opening bal.	Qty. Mfd.	Total (2+3)	Removals under rule 12(1)(b)	Closing bal.	Rebate Amount	AR5	Sig. of C. Ex. Officer
(1)	(2)	(3)	(4)	(5)	(6)	(7)	(8)	(9)

 
Notes :    A separate register/ page should be maintained for each excisable commodity manufactured for export.

        The Superintendent of Central Excise.
 
        ___________________ (full postal address)
1.    Particulars of the Assistant Collector of Central Excise from whom rebate shall be claimed / with whom bond is executed and his complete postal address ______ ____________

2.    I / We ______________ of ________________ propose to export the under mentioned goods (details of which are given in Table 1 below) to ____________________ (country of destination) by *air/ sea / land /post parcel* under claim for rebate of duty paid on excisable materials used in the manufacture and packing of such goods.

3.    *The finished goods being exported are not dutiable

(a)    We hereby certify that we have not availed facility of Modvat credit under rule 57A of Central Excise Rules, 1944
(b)    We hereby declare that the export is not in discharge of export obligation under a Value based Advance Licence issued prior to 31.03.95
(c)    We hereby declare that the materials on which input stage rebate in claimed are not sought to be imported under a Quantity Based Advance Licence issued prior to 31.03.95.
(d)    We further declare that we shall not claim any Drawback on export of the consignment covered under this application.
(e)    I / We hereby declare that the above particulars are true and correctly stated.
(f)    We have been granted permission by Collector of Central Excise Vide C.No. __________ dt. __________ for working under Rule 12(1)(b)

2.    Certified that I have opened and examined the packages No. ___________________ and found that the particulars stated and the description of goods given overlead read with the invoice and the packing list (if any) correct *[and that all the packages have been stuffed in the container No. _______________ with Marks ________________]*and the same has been sealed with Central Excise Seal/*One Time Seal (OST) No. ________________
3.    I have verified with the records, the declaration of the manufacture given at Sl. No. 3 overleaf regarding non availment of benefits under rule 57A, 12(1)(a), 13(1) (b) and found it to be true.
4.    Certified that I have drawn three representative samples from the consignment and have handed over two sets thereof duty sealed to the manufacturer/ his authorised representative. (wherever feasible)
5.    Certified that the material consumption's indicated in Table 2 overleaf are in accordance with the declaration No. ________ filed by ________ on __________

Place : __________________
Date : __________________
 

Signature	Signature
(Name is Block letters)	(Name in Block letters)
Superintendent of Central Excise	Inspector of Central Excise

*Strike out inapplicable portions
Note 3 :    The details given in table 2 may be verified by the Superintendent of Central Excise subsequent to clearances. For this purpose a detailed verification report may be submitted by the Superintendent to the Assistant Collector of Central Excise along with Triplicate copy of AR5
Note 4 :    The original -duplicate and sixtuplicate shall be returned to the manufacturer for presenting to the Customs Officer.

Place __________________                                         Assistant Collector Central Central Excise
Date _______________
*Strike out inapplicable portions