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of <h1>Finance Ministry Amends Central Excise Rules, 2017: Key Changes to Rule 18 and Rule 19 on Duty Rebates and Exports.</h1> The notification issued by the Ministry of Finance seeks to amend the Central Excise Rules, 2017, specifically targeting Rule 18, which pertains to the rebate of duty, and Rule 19, concerning export without payment of duty. The amendment involves the omission of the first proviso in Rule 18 and the proviso in Rule 19. These changes are enacted under the authority granted by Section 37 of the Central Excise Act, 1944, and are effective immediately as per Notification No. 01/2024-Central Excise (N.T.) dated 3rd December 2024.
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