Export - Rebate of duty on export of all excisable goods except mineral oils and ship stores

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..... use (a) of sub-rule (1) of rule 12 of the Central Excise Rules, 1944, the Central Government hereby directs that rebate of duty paid on the excisable goods as specified in the Table annexed hereto, shall on their exportation out of India to any country except Nepal and Bhutan, be made to the extent specified in column (3) thereof : Provided that - (i) the excisable goods shall be exported after .....

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..... ime limit specified in section 11B of the Central Excises and Salt Act, 1944 (1 of 1944); (v) the market price of the excisable goods at the time of exportation is, in the opinion of the Collector of Central Excise not less than the amount of rebate of duty claimed; (vi) the amount of rebate of duty admissible is not less than five hundred rupees; (vii) the exporter undertakes to refund any reb .....

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..... porter at the Post Office of despatch within six months of the payment of duty : Provided that rebate of duty paid on those excisable goods, which are prohibited under any law for the time being in force, shall not be made. Explanation. - "Duty" means for the purposes of this notification, duties of excise collected under the following enactments, namely :- (a) the Central Excises and Salt Act .....

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