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of <h1>Central Excise Rule 18: Government grants duty rebates for exported goods, including ship provisions and aircraft supplies.</h1> Rule 18 of the Central Excise Rules, 2017, allows the Central Government to grant a rebate on duty paid for goods exported or on materials used in manufacturing such goods. This rebate is subject to conditions and procedures specified in government notifications. The term 'export' includes taking goods out of India, using them as provisions on ships bound for foreign ports, or supplying them to foreign-going aircraft. A previous provision excluding certain fuels from this rule was omitted as of December 2024.
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