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    <title>Exports to Nepal - Rebate of duty - Procedure</title>
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    <description>Rebate of duty on excisable goods exported to Nepal is granted to His Majesty&#039;s Government of Nepal provided specified conditions are met: the rebate does not exceed Nepal&#039;s applicable customs duties on like imports; exports follow procedures prescribed by the Central Board; duty payment and payment date are verifiable from Central Excise records; exports occur through prescribed land border check-posts; and any rebate to an exporter is not duplicated to Nepal. The procedure requires quadruplicate duty-paid invoices, Central Excise verification and sealing, customs comparison and endorsement at the land customs station, transmission of duplicate copies to Nepalese Customs, and monthly recapitulation and post-audit verification by the Directorate and Collector.</description>
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    <pubDate>Thu, 22 Sep 1994 00:00:00 +0530</pubDate>
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      <title>Exports to Nepal - Rebate of duty - Procedure</title>
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      <description>Rebate of duty on excisable goods exported to Nepal is granted to His Majesty&#039;s Government of Nepal provided specified conditions are met: the rebate does not exceed Nepal&#039;s applicable customs duties on like imports; exports follow procedures prescribed by the Central Board; duty payment and payment date are verifiable from Central Excise records; exports occur through prescribed land border check-posts; and any rebate to an exporter is not duplicated to Nepal. The procedure requires quadruplicate duty-paid invoices, Central Excise verification and sealing, customs comparison and endorsement at the land customs station, transmission of duplicate copies to Nepalese Customs, and monthly recapitulation and post-audit verification by the Directorate and Collector.</description>
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