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    <title>Rebate of special excise duty when excisable goods are exported</title>
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    <description>Where goods subjected to a special duty of excise have been exported and a rebate of excise duty has been allowed on such goods, a rebate of the special duty of excise shall also be allowed, subject to the same conditions that govern the rebate of the excise duty, operating through notifications or declarations under the Central Excise Rules and related provisional finance bill provisions.</description>
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      <title>Rebate of special excise duty when excisable goods are exported</title>
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      <description>Where goods subjected to a special duty of excise have been exported and a rebate of excise duty has been allowed on such goods, a rebate of the special duty of excise shall also be allowed, subject to the same conditions that govern the rebate of the excise duty, operating through notifications or declarations under the Central Excise Rules and related provisional finance bill provisions.</description>
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