Export rebate procedure extended to nylon monofilament toothbrushes and shaving brushes, enabling rebate on excisable contents. The procedure for claiming rebate on the excisable contents of exported articles under the Central Excise Rules is declared applicable to toothbrushes and shaving brushes manufactured from nylon monofilament, subjecting these products to the same documentation, verification and rebate entitlement procedures under the tariff classification framework.
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Provisions expressly mentioned in the judgment/order text.
Export rebate procedure extended to nylon monofilament toothbrushes and shaving brushes, enabling rebate on excisable contents.
The procedure for claiming rebate on the excisable contents of exported articles under the Central Excise Rules is declared applicable to toothbrushes and shaving brushes manufactured from nylon monofilament, subjecting these products to the same documentation, verification and rebate entitlement procedures under the tariff classification framework.
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