Rebate on Pan Masala and Gutkha Exports, Duty Paid Under Section 3A, Excludes Nepal and Bhutan, Conditions Apply.

The Government of India, through Notification No. 32/2008-Central Excise (N.T.), grants a rebate of duty on the exportation of Pan Masala and Gutkha, excluding exports to Nepal and Bhutan. This rebate applies to goods on which duty has been paid under section 3A of the Central Excise Act, 1944. Conditions include direct export from factories or warehouses within six months, non-claim of material duty rebates, and a minimum rebate amount of five hundred rupees. The rebate is calculated based on the monthly average rate per pouch, subject to a maximum determined by specific formulas. Compliance with procedural requirements is mandatory.

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