Rebate of duty on exports is available by notification, subject to prescribed conditions, limitations, and procedure. Rebate of duty may be granted by notification for exported excisable goods, covering duty paid on the 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 exports by public sector oil companies to Nepal, Bhutan, Bangladesh, and Sri Lanka. Export includes taking goods out of India and shipment as ship or aircraft stores.