India Updates Export Rules: Notification No. 16/2012 Amends Duty-Free Export Procedures, References Section 11AA Instead of 11AB

The Government of India has issued Notification No. 16/2012, amending Notification No. 42/2001-Central Excise (N.T.) concerning the conditions and procedures for exporting goods without payment of duty, except to Bhutan. The amendment involves a change in Annexure-II, clause (d) of the original notification, substituting the reference from "section 11AB" to "section 11AA" of the Central Excise Rules, 2002. This amendment is enacted under the authority of the Central Board of Excise and Customs and is intended to align the notification with the current legal framework.

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