Circular No.604/41/2001-CX
29^th November, 2001

F.No.209/29/2001-CX.6
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 26^th 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 26^th 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.