Export duty rebate for specified excisable goods conditioned on duty payment, timely export, proof and administrative approval. Rebate of excise duty on exportation (except to Nepal and Bhutan) is allowed for specified goods per the Table, subject to duty having been paid under the relevant excise provision, direct export from factory or warehouse under Chapter IX, export within six months or permitted extension, timely lodging of claim with jurisdictional Assistant/Deputy Commissioner with proof of export within statutory limits, market price at export not less than rebate claimed, a minimum admissible rebate threshold, and cancellation of export documents if export or proof is not furnished to the satisfaction of the officer. A formula for monthly average rate of rebate and capped rates for processed textile fabrics are included.