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    <title>Rebate of special excise duty on export of excisable goods</title>
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    <description>Rebate of special excise duty is allowed on export of excisable goods where a rebate of excise duty has been permitted under the Central Excises and Salt Act, 1944; such rebate of special duty is subject to the same conditions as govern the excise duty rebate and applies to exports outside India excluding Nepal and Bhutan, implemented via provisions of the Central Excise Rules and related declaration mechanisms.</description>
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