New rules for rebate & duty-free exports under Central Excise. Simplified compliance for businesses.

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Full Text of the Document

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....The Central Government amended Rule 18 and Rule 19 of the Central Excise Rules, 2017. Rule 18 relates to rebate of duty, wherein the first proviso before the explanation was omitted. Rule 19 concerns export without payment of duty, and the proviso was omitted from this rule. The amendment came into force with immediate effect.....