Exports to Nepal - Rebate of duty - 45/94 - Central Excise - Non Tariff

Exports to Nepal - Rebate of duty

Notification No. 45/94-C.E. (N.T.)

Dated 22-9-1994

In exercise of the powers conferred by sub-rule (2) of rule 12(2) of the Central Excise Rules, 1944, the Central Government hereby directs that rebate of duty paid on any excisable goods shall, on their exportation from India to Nepal, be granted to His Majesty's Government of Nepal if the following conditions are fulfilled, namely :-

(i) that the rebate does not, in each case, exceed the aggregate of the duty of customs, and additional duty of customs, levied by His Majesty's Government of Nepal on such goods when such goods are imported into Nepal from any country other than India;

(ii) that the export referred to in condition (i), has been made in accordance with such procedure as may be specified by the Central Board of Excise and Customs in this behalf;

(iii) that the amount of duty paid on the goods exported, and the date of payment thereof are established from the Central Excise records, to the satisfaction of the officer competent to sanction such rebate;

(iv) that where the goods are exported by land, the export takes place through any of the following border check-posts, namely, Raxaul, Jogbani, Jayanagar, Nepalganj, Barhani, Goriphanta, Jarwa, Nautanwa, Pithoragarh, Tikonia, Tanakpur, Bairgania, Bhimnagar, Galgalia, Nirmali, Sonbarsa, Sukhiapokhri, Bikhanathori or such other check-post as may be specified by the Central Board of Excise and Customs; and

(v) that the whole or that part of duty as is granted as rebate to the exporter is not allowed as rebate to His Majesty's Government of Nepal.