Rule 18 - Rebate of duty - Central Excise Rules, 2002

18. Rebate of duty.- 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 goods and the rebate shall be subject to such conditions or limitations, if any, and fulfillment of such procedure, as may be specified in the notification. 1 [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.] ---------------- Notes:- 1. Substituted vide Not. 08/2015 - Dated 28-2-2015 , w.e.f. 1st day of March, 2015 before it was read as, 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.