Steel - Non-alloy steel ingots/billets and hot re-rolled products - Rebate of duty on exportation to Nepal to His Majesty's Government of Nepal - 33/98 - Central Excise - Non Tariff

Steel - Non-alloy steel ingots/billets and hot re-rolled products - Rebate of duty on exportation to Nepal to His Majesty's Government of Nepal Notification No. 33/98-C.E. (N.T.) Dated 24-8-1998 In exercise of the powers conferred by rule 12 of the Central Excise Rules, 1944, the Central Government hereby grants rebate of duty paid on the excisable goods as specified in column (2) of the Table annexed hereto, on their exportation from India to Nepal to His Majesty's Government of Nepal to the extent specified in the corresponding entry in column (3) of the said Table : Provided that - (i)  the duty has been paid on the excisable goods under section 3A of the Central Excise Act, 1944 (1 of 1944); (ii) the excisable goods shall be exported directly from a factory or a warehouse; (iii) that where the goods are exported by land, the export takes place through any of the following border checkposts, namely, Sukhiapokhri Nirmali, Panitanki Jogbani, Jayanagar, Bairgania, Bhimnagar Bitamore (Sursand), Raxaul, Sonauli, Barhni Nepalganj Road Shohratgar (Khunwa), Jarwa, Katarniaghat, Gauriphanta, Banbasa, Jhulaghat, Dharchula, Naxalbari, Galgalia, Kunauli, Sonabarsa, Tikonia or such other checkpost as may be specified by the Central Board of Excise and Customs; and (iv) 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; (v) procedure as prescribed in Annexure-I to Notification No. 50/94-C.E. (N.T.) of the Government of India in the Ministry of Finance (Department of Revenue) are followed, mutatis mutandis. "Explanation : For the purpose of this notification "export price" means the price indicated in the invoice accompanying the said export goods. TABLE S. No. Excisable goods Extent of rebate (1) (2) (3) 1. Non-alloy steel ingots and billets falling under sub-heading 7206.90 and 7207.90 of the Schedule to the Central Excise Tariff Act, 1985 (5 of 1986), and on which duty of excise has been paid under section 3A of the Central Excise Act, 1944 (1 of 1944). 12 per cent of the export price subject to maximum of aggregate of the duty of Customs and Additional duty of Customs levied by His Majesty's Government of Nepal on such goods when they are imported into Nepal from any country other than India. 2. Non-alloy steel hot re-rolled products falling under sub-heading Nos. 7211.11, 7211.19, 7211.30, 7211.52, 7211.59, 7211.60, 7211.92, 7211.99, 7213.90, 7214.90, 7215.90, 7216.10 and 7216.90 of the Schedule to the Central Excise Tariff Act, 1985 (5 of 1986) and on which duty of excise has been paid under section 3A of the Central Excise Act, 1944 (1 of 1944). 12 per cent of the export price subject to maximum of aggregate of the duty of Customs and Additional duty of Customs levied by His Majesty's Government of Nepal on such goods when they are imported into Nepal from any country other than India.