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

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..... tral 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 .....

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..... 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 .....

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