Rebate of duty on exports is notification-based and subject to specified conditions, limitations, and procedural compliance. Rebate of duty may be granted by notification on exported excisable goods or on materials used in their manufacture or processing, subject to specified conditions, limitations and procedure. The rule excludes motor spirit, high-speed diesel oil and aviation turbine fuel, except certain exports by Public Sector Oil Companies. Export includes taking goods out of India and shipment as provisions or stores for use on board a ship or foreign-going aircraft.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Rebate of duty on exports is notification-based and subject to specified conditions, limitations, and procedural compliance.
Rebate of duty may be granted by notification on exported excisable goods or on materials used in their manufacture or processing, subject to specified conditions, limitations and procedure. The rule excludes motor spirit, high-speed diesel oil and aviation turbine fuel, except certain exports by Public Sector Oil Companies. Export includes taking goods out of India and shipment as provisions or stores for use on board a ship or foreign-going aircraft.
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