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of <h1>Amendment to Central Excise Notifications: Exports to Bhutan and Nepal Now Included in Home Consumption Clearances</h1> Notification No. 1/98-C.E., dated January 21, 1998, amends previous notifications 16/97-C.E. and 38/97-C.E. under the Central Excise Act, 1944. The amendments specify that clearances for home consumption will now include clearances for export to Bhutan or Nepal. This change is intended to align with public interest considerations as determined by the Central Government. The specific amendments are inserted into the explanations of the respective notifications, expanding the definition of home consumption to encompass these exports.
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