Rebate of excise duty on exported goods: conditions, exclusions, and procedural sealing and claim requirements govern entitlement. Directs rebate of whole excise duty on First Schedule goods exported to countries other than Nepal and Bhutan, subject to conditions including export after duty payment from factory or warehouse, export within prescribed time limits, market price not below rebate claimed, and exclusion of prohibited exports or those covered by specified notifications; prescribes sealing, Form A.R.E.1 processing, customs certification, and claim filing or electronic declaration procedures for sanction and disbursement.