Rule 18 - Rebate of duty - Central Excise Rules, 2017

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 fulfilment of such procedure, as may be specified in the notification. 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. ************** NOTES:- 1. Inserted vide NOTIFICATION NO. 02/2022-Central Excise (N.T.) dated 30-06-2022 w.e.f. 01-07-2022 2. Omitted vide Notification No. 01/2024-Central Excise (N.T.) dated 03-12-2024 before it was read as, 1 [ Provided that nothing contained in this rule shall apply to Motor spirit, commonly known as petrol, Highspeed diesel oil and Aviation Turbine Fuel. ]