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of <h1>CBEC Manual Details Export Procedures for Excisable Goods with Rebate Claims Under Central Excise Rules 2002</h1> The CBEC Manual outlines procedures for exporting excisable goods under rebate claims, as per notifications issued under the Central Excise Rules, 2002. It categorizes exports into three types: to all countries except Nepal and Bhutan, to Nepal and Bhutan, and of tea. Key conditions include exporting goods after duty payment, maintaining a six-month export window, and ensuring the market price exceeds the rebate amount. The process involves using specific forms, sealing goods, and verifying exports at customs. Special procedures exist for exports to Nepal, Bhutan, and for tea. Rebate claims require detailed documentation and adherence to specified timelines.
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