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Rebate on goods manufactured in North East etc., and subsequently exported under rule 18 of the Central Excise Rules, 2002 –reg
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....11/2005-CX-6 Government of India Ministry of Finance Department of Revenue Central Board of Excise & Customs *** New Delhi dated the April 3rd, 2007 To The Chief Commissioner of Central Excise, The Chief Commissioner of Customs & Central Excise, All Commissioners of Central Excise, All Director Generals Sir, Subject: Rebate on goods manufactured in North East etc., and sub....
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....units in North East, etc., are not placed at disadvantage vis-à-vis units outside such areas . Further, there is no bar on utilizing this credit for payment of duty on goods cleared for exports. The units located in other parts of the country manufacture the goods, and pay the applicable excise duty on export of goods, and therefore, they are eligible to claim rebate of said duties under rule 18 ....