Rule 15 - Export without payment of duty - Chewing Tobacco and Unmanufactured Tobacco Packing Machines (Capacity Determination and Collection of Duty) Rules, 2010

15. Export without payment of duty. - Notwithstanding anything contained in these rules or in the Central Excise Rules, 2002 - (i) no notified goods shall be exported without payment of duty; and (ii) no material shall be removed without payment of duty from a factory or warehouse or any other premises for use in the manufacture or processing of notified goods which are exported out of India.