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Rule for Export out of India of articles under rebate of duty on the excisable contents thereof - 23/88 - Central Excise - Non TariffExtract Rule for Export out of India of articles under rebate of duty on the excisable contents thereof Notification No. 23/88-C.E. (N.T.) Dated 9-8-1988 In exercise of the powers conferred by sub-rule (1) of rule 191A of the Central Excise Rules, 1944, the Central Board of Excise and Customs hereby declares that the procedure laid down in the said rule for export out of India of articles under claim for rebate of duty on the excisable materials used in the manufacture or packing thereof shall apply to Creamy Snuff falling under sub-heading No. 2404.90 of the Schedule to the Central Excise Tariff Act, 1985 (5 of 1986).
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