Rebate of duty paid on excisable goods exported as ship's stores

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..... rsession of the notification of the Government of India in the Ministry of Finance (Revenue Division) No. 11-Central Excise, dated the 5th April, 1949, the Central Government hereby directs that rebate of the excise duty paid on any excisable goods, exported as ships stores for consumption on board a vessel bound for any foreign port, shall be allowed subject to the following conditions, namely :- .....

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..... he relevant provisions of Chapter IX of the aforesaid rules is followed; (vi) that the goods are exported within six months from the date on which the goods were cleared for export from the producing factory or the warehouse or within such extended period as the Collector of Central Excise may in any particular case allow, and the claim for rebate, together with the proof of exportation is lodge .....

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