Sub:     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.

                                                                        $$$$$$$$

                        Copy of the Board’s Circular No. 604/41/2001-CX (F.No. 209/29/2001-CX.6) dated 29^th November, 2001 on the above subject is communicated for information and necessary action.
                        The Board’s Circular No.602/39/2001-CX dated 21-11-2001 said to have been superceded in the above Circular has already been communicated as Trade Notice No.111/2001 dated 27-12-2001.

                        The contents of the Trade Notice may please be brought to the notice of all concerned.

                        (Issued from file C.No. IV/16/2/2001.CX. POL) 

                                                                                                        Sd/-

                                                                                    (JANAKI ARUNKUMAR)

                                                                        ADDITIONAL COMMISSIONER (TECH)

To

As per mailing list (Both Trade and Department)

COPY OF THE BOARD’S CIRCULAR NO. 604/41/2001-CX (F.NO. 209/29/2001-CX.6) DATED 29^TH NOVEMBER, 2001 

                        I am directed to say that doubt 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." 

                                                                                                            Sd/-

                                                                                                   (P.K.SINHA)

                                                                                                     OSD(CX.6)

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