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of <h1>Central Government Amends Excise Rules for Tea Exports, Allowing Rebate on Additional Duty Except to Nepal & Bhutan</h1> The Central Government has amended Notification No. 40/2001-CE(NT) under the Central Excise Rules, 2002. The amendment introduces a new clause allowing a rebate of the entire additional duty of excise on tea exported to countries other than Nepal and Bhutan. Additionally, an explanation is added to include the additional duty of excise levied under clause 149 of the Finance Bill, 2003, which has the force of law due to the Provisional Collection of Taxes Act, 1931. This notification was last amended by Notification No. 9/2003-CE(NT) on March 1, 2003.
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