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 either exempted from such taxes or these taxes are refunded, if exemption is not possible. In India, indirect taxes are levied at the Central, State and local levels on the inputs as well as on the final products. Import and excise duties levied on production and packing inputs are refunded under the Drawback Rules. Central Excise duties on the inputs used in manufacturing export products as well as on final export products are either exempted through production under bond or are refunded after export. The Government of India has laid down procedure for either getting the duty refunded or exemption from payment of duty.