Export - Rebate of duty on ship stores

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..... e Government of India in the Ministry of Finance (Department of Revenue) No. 422/86-Central Excises, dated the 18th September, 1986, the Central Government hereby directs that rebate of duty paid on any excisable goods, exported as ships stores for consumption on board a vessel bound for any foreign port, shall be allowed subject to the following conditions, namely :- (i) that the goods are in s .....

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..... the Central Excise Rules, 1944 is followed; (vi) that the goods are exported within six months from the date on which the goods were cleared for export from the factory of manufacturer or the warehouse or within such extended period as the Collector of Central Excise may in any particular case allow, and the claim for rebate, together with the proof of exportation is lodged with the Collector of .....

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