Rebate of duty procedure applies to exports of creamy snuff, permitting claims for duty on excisable materials used in manufacture. The procedure under rule 191A of the Central Excise Rules, 1944 for export of articles under claim for rebate of duty on the excisable materials used in their manufacture or packing is declared applicable to Creamy Snuff falling under sub-heading 2404.90 of the Schedule to the Central Excise Tariff Act, 1985, thereby permitting rebate claims on excisable contents of Creamy Snuff exported under the prescribed procedure.
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Provisions expressly mentioned in the judgment/order text.
Rebate of duty procedure applies to exports of creamy snuff, permitting claims for duty on excisable materials used in manufacture.
The procedure under rule 191A of the Central Excise Rules, 1944 for export of articles under claim for rebate of duty on the excisable materials used in their manufacture or packing is declared applicable to Creamy Snuff falling under sub-heading 2404.90 of the Schedule to the Central Excise Tariff Act, 1985, thereby permitting rebate claims on excisable contents of Creamy Snuff exported under the prescribed procedure.
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