Rebate of duty on excisable goods exported to Nepal: conditions, procedural proof, and specified border export points. Rebate of duty on excisable goods exported to Nepal is available to His Majesty's Government of Nepal provided the rebate does not exceed the aggregate of basic and additional customs duties levied by Nepal on equivalent imports, export follows procedures specified by the Central Board of Excise and Customs, the amount and date of duty payment are established from Central Excise records to the satisfaction of the competent officer, land exports occur through specified border check-posts or others as designated, and any duty rebated to the exporter is not also rebated to Nepal.
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 duty on excisable goods exported to Nepal: conditions, procedural proof, and specified border export points.
Rebate of duty on excisable goods exported to Nepal is available to His Majesty's Government of Nepal provided the rebate does not exceed the aggregate of basic and additional customs duties levied by Nepal on equivalent imports, export follows procedures specified by the Central Board of Excise and Customs, the amount and date of duty payment are established from Central Excise records to the satisfaction of the competent officer, land exports occur through specified border check-posts or others as designated, and any duty rebated to the exporter is not also rebated to Nepal.
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