Rebate of special excise duty when excisable goods are exported - 010/88 - Central Excise - Tariff

Rebate of special excise duty when excisable goods are exported

Notification No. 10/88-C.E.

Dated 1-3-1988

In exercise of the powers conferred by rules 12 and 12A of the Central Excise Rules, 1944, read with clause 82 of the Finance Bill, 1988, which clause has, by virtue of the declaration made in the said Bill under the Provisional Collection of Taxes Act, 1931 (16 of 1931), the force of law, the Central Government hereby directs that where any goods have been subjected to a special duty of excise under aforesaid clause 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.