Rebate of excise duty on exported tea limited to exports with excise paid after notification and direct export from factory or warehouse. The amendment revises eligibility and conditions for rebate of excise duty on exported goods by excluding specified items (including instant tea, salt and certain vegetable oils) from the general rebate entry, substituting revised per unit rebate rates for certain items, and adding a specific rebate entry for tea under heading 09.02 payable to designated foreign destinations provided excise duty was paid on or after the notification date and the tea is exported directly from a factory, warehouse or other place.
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 on exported tea limited to exports with excise paid after notification and direct export from factory or warehouse.
The amendment revises eligibility and conditions for rebate of excise duty on exported goods by excluding specified items (including instant tea, salt and certain vegetable oils) from the general rebate entry, substituting revised per unit rebate rates for certain items, and adding a specific rebate entry for tea under heading 09.02 payable to designated foreign destinations provided excise duty was paid on or after the notification date and the tea is exported directly from a factory, warehouse or other place.
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