Notification No. 40/2001 & 41/2001-CE(N.T.), Dt. 26/06/2001 (Export under Claim for Rebate of Duty - Rebate of Addl. Excise Duty & Rebate of Duty on Inputs Used in Export Goods - Rebate of Addl. Excise Duty Permissible) - 044/2003 - Central Excise - Non Tariff
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Additional duty of excise clarified as eligible for export rebate via substitution of clause in rebate notifications. The notification amends Notifications No. 40/2001 and 41/2001 by substituting clause (e) in the Explanation to state that the additional duty of excise introduced by the Finance Act is the levy to be recognised for rebate treatment in respect of exports, effectuated under the power conferred by the Central Excise Rules.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Additional duty of excise clarified as eligible for export rebate via substitution of clause in rebate notifications.
The notification amends Notifications No. 40/2001 and 41/2001 by substituting clause (e) in the Explanation to state that the additional duty of excise introduced by the Finance Act is the levy to be recognised for rebate treatment in respect of exports, effectuated under the power conferred by the Central Excise Rules.
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