10 August 2012
Sometimes, final goods may be exempt from duty. in such case, the exporter can claim rebate of duty paid on excisable materials used in manufacture of export goods except in case of export to bhutan. Provision for granting such rebate is made in rule 18 of central excise rules 2002. Input-output ratio has to be informed to AC/DC, which will be verified. Export is required to be made under form ARE-2. After export, rebate claim should be filed.
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