Rebate of duty on exported goods: amendment imposes a minimum excise duty payment requirement to qualify for rebate. The Central Government amends the cited notification by inserting, in the Table against S. No. 8, column (5), after the words 'the 9th September, 1986', the requirement that the duty of excise so paid is not less than Rs. 0.50 per Kg, thereby making payment of that minimum excise duty a condition for rebate on exported goods under the specified entry.
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Provisions expressly mentioned in the judgment/order text.
Rebate of duty on exported goods: amendment imposes a minimum excise duty payment requirement to qualify for rebate.
The Central Government amends the cited notification by inserting, in the Table against S. No. 8, column (5), after the words "the 9th September, 1986", the requirement that the duty of excise so paid is not less than Rs. 0.50 per Kg, thereby making payment of that minimum excise duty a condition for rebate on exported goods under the specified entry.
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