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of <h1>Rule 18 Governs Export Rebate Claims for Excisable Goods: Key Conditions and Procedures Explained</h1> The export of excisable goods under a rebate claim is regulated by Rule 18 of the Central Excise Rules, with specific conditions outlined in Notification No. 19/2004-CE (NT). Export must occur directly from the factory or warehouse within six months of removal, and the rebate cannot be less than Rs.500. Procedures involve sealing and examination by excise officers or self-certification by exporters, with detailed documentation required at dispatch and export points. Rebate claims can also be made for excise duty paid on inputs used in exported goods, following the guidelines in Notification No. 21/2004-CE (NT).
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