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of <h1>Rebate on Duty for Exporting Non-Alloy Steel from India; Conditions Apply Under Section 3A of Central Excise Act</h1> The notification grants a rebate of duty on the export of non-alloy steel ingots, billets, and hot re-rolling products from India to countries excluding Nepal and Bhutan. The rebate is provided under specific conditions, including that the duty must be paid under section 3A of the Central Excise Act, and goods must be exported directly from a factory or warehouse within six months of clearance. Claims for rebates must be lodged with the relevant Central Excise authority, and the market price at export must not be less than the rebate claimed. The rebate amount must be at least five hundred rupees, and failure to export or provide proof of export can result in the cancellation of export documents.
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