Rebate of special excise duty on export of excisable goods - 22/89 - Central Excise - Non Tariff

Rebate of special excise duty on export of excisable goods

Notification No. 22/89-C.E. (N.T.)

Dated 12-5-1989

In exercise of the powers conferred by rules 12 and 12A of the Central Excise Rules, 1944, read with sub-section (4) of section 37 of the Finance Act, 1989 (13 of 1989) and in supersession of the notification of the Government of India in the Ministry of Finance (Department of Revenue) No. 8/89-Central Excises (N.T.), dated the 1st March, 1989, the Central Government hereby directs that where any goods have been subjected to a special duty of excise under the said section and where on the export of such goods to any country or territory outside India, other than Nepal and Bhutan, the Central Government, by a notification under the said Rule 12 or Rule 12A, or the Central Board of Excise and Customs, by a declaration under Rule 191A of the Central Excise Rules, 1944, as the case may be, has allowed a rebate of excise duty paid on such goods under the Central Excises and Salt Act, 1944 (1 of 1944), a rebate of special duty of excise shall also be allowed subject to the same conditions as govern the rebate of the said excise duty.