Excise Clearance for Exports

I. Introduction to Excise Duty 1. Features 2. Chargeability of Excise Duty i. Goods ii. Manufactured or produced iii. Domestic Production iv. For home consumption v. Excisable goods vi. Marketable 3. Types of Excise Duty i. Cenvat ii. Special excise duty iii. Additional excise duty iv. Cesses 4. Valuation for Excise i. Tariff value ii. Maximum retail price iii. Transaction value. 5. Registration i. Need ii. Procedure 6. Despatch of Excise Goods 7. CENVAT

II. Excise clearance for Export goods 1. Export Without Payment of Duty i. Conditions ii. Documentation iii. Removal of Goods at place of despatch iv. Clearance at port of export v. Proof of Export 2. Export Under Claim of Rebate i. Conditions ii. Procedure for Clearance iii. Claim of Rebate 3. Export With Duty Unpaid on Inputs i. Conditions ii. Procurement of inputs iii. Manufacture in bond iv. Procedure for Export 4. Export under Rebate of Duty on Inputs i. Where not available ii. Procurement of Material iii. Manufacture in Bond iv. Export and Claim of Rebate

Introduction
Central Excise Duty is an indirect tax levied on goods manufactured in India for home consumption. When the goods manufactured in India are exported, they are exempt from excise duty. Generally, manufacturer of commodities is responsible to pay duty to the Government. This indirect taxation is administered through an enactment of the Central Government viz., The Central Excise Act, 1944 and other connected rules- which provide for levy, collection and connected procedures. The rates at which the excise duty is to be collected are stipulated in the Central Excise Tariff Act, 1985. It is mandatory to pay Central Excise duty payable on the goods manufactured, unless exempted, for e.g. duty is not payable on the goods exported out of India. Further various other exemptions are also notified by the