Rebate of Duty paid on excisable goods exported to Nepal - 25/90 - Central Excise - Non Tariff

Rebate of Duty paid on excisable goods exported to Nepal

Notification No. 25/90-C.E. (N.T.)

Dated 22-6-1990

In exercise of the powers conferred by rule 12 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) the rebate does not, in each case, exceed the aggregate of the basic customs duty and additional customs duty, 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) such export has been made in accordance with such procedure as may be specified by the Central Board of Excise and Customs in this behalf;

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

(iv) 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, Guriphanta, Jarwa, Nautanwa, Pithoragarh, Tikonia, Tanakpur, Bairgania, Bhimnagar, Galgalia, Nirmali, Sonbarsa, Sukhiapokhri, Bikhanathori or such other checkpost as may be specified by the Central Board of Excise and Customs; and

(v) 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.