Central Excise Rules - Eleventh Amendment of 1998 - 30/98 - Central Excise - Non Tariff

Central Excise Rules - Eleventh Amendment of 1998 Notification No. 30/98-C.E. (N.T.) Dated 24-8-1998 In exercise of the powers conferred by section 37 of the Central Excise Act, 1944 (1 of 1944), the Central Government hereby makes the following rules further to amend the Central Excise Rules, 1944, namely :- 1. (1) These rules may be called the Central Excise (Eleventh Amendment) Rules, 1998. (2) They shall come into force on the date of their publication in the Official Gazette. 2. In rule 12 of the Central Excise Rules, 1944, for sub-rule (3), the following shall be substituted, namely :- "(3) No rebate of duty in respect of excisable materials used in the manufacture of goods exported out of India under clause (b) of sub-rule (1) shall be allowed, if the exporter avails of drawback of the said duty under the Customs and Central Excise Duties Drawback Rules, 1995 or avails of credit of said duty under section AA of Chapter V of the Central Excise Rules, 1944".