Discuss the procedure related to excise clearance of goods.

Excise clearance : As per the Central Excise Tariff Act, excise duty is payable on the materials used in manufacturing goods. The exporter, therefore, has to apply to the concerned Excise Commissioner to the region with invoice. If the excise commissioner is satisfied, he may issue the excise clearance. Sometimes, government provides exporters incentives in the form of refund of excise and customs duties. Such refunds are called duty draw backs.