Central Excise Rules, 2002
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Rule 18. |
Rebate of duty.- |
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Where any goods are exported, the
Central Government may, by notification, grant rebate of duty paid on such
excisable goods or duty paid on materials used in the manufacture or processing
of such |
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| 1[Provided that the rebate of duty paid on excisable goods cleared from factory for export shall also be admissible for that portion of duty paid for which the refund has been granted in terms of the notifications of the Government of India in the Ministry of Finance (Department of Revenue) number G.S.R. 508(E), dated the 8th July, 1999 [32/99-Central Excise, dated the 8th July, 1999] or number G.S.R. 509(E), dated the 8th July, 1999 [33/99-Central Excise, dated the 8th July, 1999], number G.S.R. 565(E), dated the 31st July, 2001 [39/2001-Central Excise, dated the 31st July, 2001], notification of the Government of India in the erstwhile Ministry of Finance and Company Affairs (Department of Revenue) number G.S.R. 764(E), dated 14th November, 2002 [56/2002-Central Excise, dated the 14th November, 2002], number G.S.R. 765(E), dated the 14th November, 2002 [57/2002-Central Excise, dated the 14th November, 2002], notification of the Government of India in the Ministry of Finance (Department of Revenue) number G.S.R. 513(E), dated the 25th June, 2003 [56/2003-Central Excise, dated the 25th June, 2003], number G.S.R. 717(E), dated the 9th September, 2003 [71/2003-Central Excise, dated the 9th September, 2003]. ] | |
| 2[Explanation. – For the purposes of this rule, “export”, with its grammatical variations and cognate expressions, means taking goods out of India to a place outside India and includes shipment of goods as provision or stores for use on board a ship proceeding to a foreign port or supplied to a foreign going aircraft] | |
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Old[Explanation.- “Export” includes goods shipped as provision or stores for use on board a ship proceeding to a foreign port or supplied to a foreign going aircraft.] |
Refer : Instructions [F. No. 206/05/2014-CX.6] Dated 03/11/2014
1. Inserted vide THE SIXTH SCHEDULE of Finance Bill 2008-09 w.e.f. 1/3/2002 to 7/12/2006 (both days inclusive).
2 Substituted vide Notification No. 8/2015-Central Excise (N. T.) Dated 01/03/2015
Relevant Notifications
| S.No. | Notification No. |
| 1. | 19/2004-CE (NT) dt. 6/9/2004 |
| 2. | 20/2004-CE (NT) dt. 6/9/2004 |
| 3. | 21/2004-CE (NT) dt. 6/9/2004 |
| 4. | 22/2010-CE (NT) dt. 18/05/2010 |
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