Issue of notifications granting rebated of central excise duty on non-alloy steel ingots and billets and non alloy steel hot re-rolled products exported/used as materials in export goods, where duty has been paid under section 3A

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....ots and billets and-non alloy steel hot re-rolled products exported/used as materials in export goods, where duty has been paid under section 3A of the Central Excise Act, 1944. I am directed to say that notification Nos.31/98-CE(N.T.), 32/98-CE(N.T.),33/98-CE(N.T.) and 34/98-CE(N.T.), all dated 24.8.1998, have been issued under rule 12 of the Central Excise Rules, 1944, providing for grant of re....

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....r Bhutan. It must be ensured that in respect of same export goods, rebate of duty on materials is not claimed. 3. Notification No.32/98-CE(N.T.) dated 24.8.1998 amends notification No.42/94-CE(N.T.) dated 22.9.1994, as amended, allows rebate of central excise duty on excisable goods mentioned in para 2 above and used as material in export goods @ 12 per cent of the invoice price. The rebate shall....

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.....1994. 5. Notification No.34/9S-CE (N.T.) dated 24.8.1998 amends notification No.41 /94-CE (N.T.) dated 22.9.1994 and notification No.SO/94-CE (N.T.) dated 22.9.1994 so as to exclude the excisable goods on which duty has been paid under Section 3A of the Central Excise Act, 1944. 6. It is emphasized that. these notifications. provide for rebate of duty only where duty on such clearances have bee....