I (Meaning and importance of Exports) Unit Structure

4) Instruction to Range Superintendent 
– 
The ACCE will instruct the Range Superintendent of Central 
Excise under whose Jurisdiction the factory is located. 
5) Appointment of Inspector 
– 
In order to comply with excise duty clearance, the Range 
Superintendent will appoint an inspector. The inspector will clear 
the goods either at the factory or at the port. 
6) Processing of ARE-1 Form 
– 
The excise Officer / Inspector will make endorsement on all 
copies of ARE-1. The handling of ARE-1 Form is done as follows. 
a) The fifth (blue) copy is returned to the exporter. 
b) The fourth (green) copy is sent by Excise Authorities to the 
chief Accounts officer of central Excise. 
c) The third (pink) copy is sent to maritime collector of central 
Excise at the part of shipment. 
d) The original (white) and the duplicate (buff) copies are 
returned to the exporter. 
e) The exporter hands over the original and the duplicate 
copies to the customs Authorities. 
f) The customs preventive officer sends the original to the 
maritime collector (MCCF) and the duplicate copy is returned 
to the exporter or his agent. 
7) Refund of Excise Duty 
– 
The exporter has to apply to maritime collector of Central 
Excise (MCCF) after the shipment of goods along with the duplicate 
copy of AR-4. If MCCE is satisfied, it will instruct the Refund 
Section to prepare cheque and hand it over to the exporter. 

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196 
CHECK YOUR PROGRESS: 
1. Draw the chart showing Export procedure. 
2. Enlist the points included in the Pre-shipment stage. 
3. Explain the following points in the common procedure of 
excise clearance: 
a. Preparing of invoice 
b. Appointment of inspector 
c. Refund of excise duty 
4. State the distinct colours and name of the copy of ARE-1 
form.