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OBJECTIVES
After studying this Unit, you should be able to:
1. Explain stages involved in export cargo shipment
2. Discuss the policy for Central Excise Rebate on exports
3. Describe procedural formalities in claiming the Central Excise Rebate
4. Explain policy, procedures and documentation requirements in customs clearance of export cargo and
5. Describe port procedures involved in the shipment of export cargo.
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Export under Claim for Rebate of Duty on Excisable Materials used in the Manufacture of Export Goods (Rule 12 (1) (B)) Under Central Excise Rule 12(1)(B) rebate has been gran
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