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<h1>Amendment to Notification No. 42/94-C.E. (N.T.) Updates Rebate Rules for Export Materials, Defines 'Invoice Price' & Revises Rebate Table</h1> The Central Government has amended Notification No. 42/94-C.E. (N.T.) related to rebates on materials used in manufacturing export products. The amendment specifies that manufacturers can procure materials from the open market, except those on which duty is paid under section 3A of the Central Excise Act, 1944. It introduces a new definition for 'invoice price' and updates the rebate table. The table now includes a full rebate for materials used in export goods, and a 12% rebate on certain non-alloy steel products, provided the duty is paid under section 3A of the Central Excise Act, 1944.