Procedure for grant of rebate of excise duty paid on excisable goods on export - 408/86 - Central Excise - Tariff

Procedure for grant of rebate of excise duty paid on excisable goods on export

Notification No. 408/86-C.E.

Dated 9-9-1986

In exercise of the powers conferred by rule 12 of the Central Excise Rules, 1944, the Central Government hereby makes the following further amendments in the notification of the Government of India in the Ministry of Finance (Department of Revenue) No. 197/62-Central Excises, dated the 17th November, 1962, namely : -

In the said notification, in the Table, -

(a) in S. No. 1, for the entry in column (2), the following entry shall be substituted, namely :-

"All goods specified in the Schedule to the Central Excise Tariff Act, 1985 (5 of 1986), other than the goods -

(a) listed against Sl. Nos. 2 to 8 below; and

(b) the following goods, namely :-

(i) instant tea falling under heading No. 21.01 of the said Schedule;

(ii) salt falling under heading No. 25.01 of the said Schedule; and

(iii) vegetable non-essential oils falling under heading No. 15.03 of the said Schedule.";

(b) in Sl. No. 6, -

(i) in item (a), for the entry in column (4), the entry "Forty-four paise per kilogram" shall be substituted;

(ii) in item (b), for the entry in column (4), the entry "One rupee and ten paise per kilogram" shall be substituted;

(c) after Sl. No. 7 and the entries relating thereto, the following Sl. No. and entries shall be inserted, namely :-

(1)	(2)	(3)	(4)	(5)
"8.	Tea falling under heading No. 09.02 of the said Schedule.	Any country or territory outside India excluding Nepal and Bhutan.	Fifty paise per kilogram.	The rebate specified in column (4) shall apply only to, - (a) such tea in respect of which the duty of excise under the Central Excises and Salt Act, 1944 (1 of 1944) has been paid on or after the 9th September, 1986; and (b) such tea which is exported directly from a factory or warehouse or from any other place."