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    <title>Rebate of duty</title>
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    <description>The Central Government may, by notification, grant rebate of duty paid on exported excisable goods or duty paid on materials used in their manufacture or processing; the rebate is subject to conditions, limitations and procedural requirements specified in the notification. &quot;Export&quot; means taking goods out of India to a place outside India and includes shipment of goods as provisions or stores for use on board a ship proceeding to a foreign port or supplies to a foreign going aircraft.</description>
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      <description>The Central Government may, by notification, grant rebate of duty paid on exported excisable goods or duty paid on materials used in their manufacture or processing; the rebate is subject to conditions, limitations and procedural requirements specified in the notification. &quot;Export&quot; means taking goods out of India to a place outside India and includes shipment of goods as provisions or stores for use on board a ship proceeding to a foreign port or supplies to a foreign going aircraft.</description>
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