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    <title>Rebate of Special Excise Duty on Goods Exported</title>
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    <description>Where goods subject to special excise duty are exported outside India (excluding Nepal and Bhutan) and a rebate of excise duty has been allowed under the Central Excise Rules or by declaration of the Central Board, a rebate of the special excise duty shall also be allowed subject to the same conditions and procedures governing the rebate of excise duty.</description>
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      <title>Rebate of Special Excise Duty on Goods Exported</title>
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      <description>Where goods subject to special excise duty are exported outside India (excluding Nepal and Bhutan) and a rebate of excise duty has been allowed under the Central Excise Rules or by declaration of the Central Board, a rebate of the special excise duty shall also be allowed subject to the same conditions and procedures governing the rebate of excise duty.</description>
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