Rebate of excise duty for exports to Nepal requires strict procedural invoicing and border customs verification. Rebate of duty on excisable goods exported to Nepal is granted to His Majesty's Government of Nepal provided specified conditions are met: the rebate does not exceed Nepal's applicable customs duties on like imports; exports follow procedures prescribed by the Central Board; duty payment and payment date are verifiable from Central Excise records; exports occur through prescribed land border check-posts; and any rebate to an exporter is not duplicated to Nepal. The procedure requires quadruplicate duty-paid invoices, Central Excise verification and sealing, customs comparison and endorsement at the land customs station, transmission of duplicate copies to Nepalese Customs, and monthly recapitulation and post-audit verification by the Directorate and Collector.
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 excise duty for exports to Nepal requires strict procedural invoicing and border customs verification.
Rebate of duty on excisable goods exported to Nepal is granted to His Majesty's Government of Nepal provided specified conditions are met: the rebate does not exceed Nepal's applicable customs duties on like imports; exports follow procedures prescribed by the Central Board; duty payment and payment date are verifiable from Central Excise records; exports occur through prescribed land border check-posts; and any rebate to an exporter is not duplicated to Nepal. The procedure requires quadruplicate duty-paid invoices, Central Excise verification and sealing, customs comparison and endorsement at the land customs station, transmission of duplicate copies to Nepalese Customs, and monthly recapitulation and post-audit verification by the Directorate and Collector.
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