Rebate of duty on steel exports to Nepal: exporters eligible for a percentage of export price capped by Nepal import duties. Rebate of duty is granted on specified non-alloy steel ingots, billets and hot re-rolled products exported from India to His Majesty's Government of Nepal, subject to excise duty having been paid, direct export from a factory or warehouse, compliance with prescribed procedures, and restriction to specified land border checkposts; the rebate equals a percentage of the export price but is capped at the aggregate of Nepal's Customs and Additional Customs duties on imports from countries other than India.