Gaikwad Exim Pvt. Ltd.
Gaikwad Exim Pvt. Ltd.

Central Excise Matters


An act to consolidate and amend the law relating to Central duties of excise. Whereas it is expedient to consolidate and amend the law relating to Central Duties of Excise on goods manufactured or produced in (certain parts) of India.

Rebate Claims (Refund of Excise Duty claims)

Rebate Claims (Refund of Excise Duty claims)

Excise duty is a charge imposed by the government on certain products Excise Duty Consultancy Service  sourced from overseas and some products produced within New Zealand. In some cases, the NZ Transport Agency (NZTA) can offer refunds of excise duty. Who's entitled to a refund?

You're entitled to a refund of the excise duty and the goods and services tax (GST) charged on motor spirits that's used:

  • As fuel in an exempted vehicle
  • As fuel in a road user charges-licensed vehicle
  • As fuel in a commercial vessel
  • For search and rescue purposes in a dedicated rescue vessel
  • For commercial purposes other than as fuel in any motor vehicle, vessel, or aircraft.


The legislative provisions relating to refunds of excise duty on fuel are:


  • The Land Transport Management Act 2003
  • The Land Transport Management (Apportionment and Refund of Excise Duty and Excise-Equivalent Duty) Regulations 2004.

Form CT1 Under B1-Bond

Form CT1 Under B1-Bond
Bond may be accepted by any of the following officers:

    • The Deputy / Assistant Commissioner of Central Excise having jurisdiction over the factory or warehouse or any other premises approved by the Commissioner for storing non-duty paid goods.
    • Maritime Commissioners at Mumbai, Chennai, Kolkata, Paradeep, Kandla, Tuticorin, Visakhapatnam and Cochin.
    • The Deputy/Assistant Commissioner of Central Excise(Export) as officers authorised by the Board for this purpose.

      Proof of Exports

      Proof of Exports
      We are an SSI and we clear our goods for exports under the simplified scheme for export through merchant exporters. We are having a problem that the merchant exporter does not want to give us copies of any export documents for the fear that we will come to know about the foreign buyer or the prices. 

      In the case of export through Merchant-exporter the document prescribed by Sales Tax Department will be accepted as the proof of export. Sales made by manufacturer of the goods’ to the merchant exporter which ultimately are exported are exempt from Central Sales Tax. The Sales Tax Department issues booklet to the merchant exporters containing serially numbered H-Forms/ST-XXII form or equivalent Sales Tax form. After the goods have been exported by the merchant exporters, the latter issues these forms to the manufacturers of the goods.

      Obtaining Of B1-Bond for Without Payment Of Duty

      Obtaining Of B1-Bond for Without Payment Of Duty
      The condition of this bond is that if the obligor and his representative shall observe all the provisions of the Central Excise (No.2) Rules, 2001 and all such amendments thereto as may be issued from time to time to be observed in respect of export of excisable goods to a foreign country or manufacture of goods and export thereof under rule 19;

      And whereas the obligor(s) has /have furnished such guarantee by depositing with the Assistant Commissioner of Central Excise or the Deputy Commissioner of Central Excise the cash/securities/bank guarantee as aforementioned.


      Gaikwad Exim Pvt. Ltd.
      Vishwanath J. Gaikwad (Owner And Director)
      G-16, Eternity Mall, LBS Marg, Teen Hath Naka, Thane West
      Thane - 400604, Maharashtra, India

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