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advance intermediate licence an advance intermediate licence is granted to a manufacturer exporter for the import of inputs required in the
advance licence an advance licence is granted to a merchant exporter or manufacturer exporter for the import of inputs required for the manufacture
duty free licence import of raw materials intermediates components consumables parts accessories and packing materials may be permitted against a
duty exemption scheme registered exporters are eligible for the facility of duty free import of raw materials components packing materials etc
export of goods under bond under rule 13 the exporters have been permitted to export the excisable goods without the payment of central excise duty
export under claim for rebate of duty on excisable materials used in the manufacture of export goods rule 12 1 bunder central excise rule 121b rebate
export under claim of rebate under rule 12i aunder the central excise rule 12i a rebate of duty paid on export of duty paid goods shall be granted
refund of central excise refund of central excise is an important fiscal incentive for export promotion as you know exports should not bear the
duty drawback credit scheme as an export promotional measure the government of india have authorised the reserve bank of india to instruct the
procedure for claiming duty drawback the claim of duty drawback dbk is processed and passed for payment primarily on the basis of the relevant
drawback rates two types of drawback rates are available1 all industry rates these are published in the form of notification by the government every
duty drawback scheme the scheme of duty drawback is governed by the customs and central excise duties drawback rules compiled and notified by
need for procedural formalities procedural formalities prescribed for claiming various export-incentives need timely and proper compliance on the
introduction you have learnt about the infrastructure and various export incentives provided by government of india these incentives are
objectivesafter studying this unit you should be able to 1 explain the need for procedural formalities of export incentives2 describe the
port procedures export cargoes can be brought into the port only after the ship has been all owned a berth and declared for loading some port
procedural formalities the shipping bill and the other documents are submitted to the custom house as soon as the rotation no has been given to the
documentary requirementsfor movement of goods by air or by sea the customs permission for shipment is given on a prescribed document known as
customs clearance stages there are four stages of customs involvement these are1 processing of documents at the customs house ie the main office this
legal framework section 50 of the indian customs act requires the exporter to file a declaration in a prescribed form and submit supporting
customs clearance formalities under section 40 of the indian customs act an overseas carrier cannot permit loading of goods without permission from
exemption under bond under rule 13 the procedure under this rule is similar to the one under rule 12 except that under this rule appropriate bond is
procedural formalities let us now discuss various procedural formalities of excise rebate refund procedure under rule 12the authorities involved in
excise rebate policy the scheme under which the central excise exemption or refund is provided is popularly known as rebate of central excise this
central excise formalities it is a common practice all over the world that the exports are not to bear the burden of indirect taxes export goods are