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Notification No. 33/98-C.E. (N.T.), dated 24-8-1998 as amended by Notification No. 13/99-C.E. (N.T.), dated 16-2-1999 , No. 30/99-C.E. (N.T.), dated 11-5-1999 and 23/2000 C.E.(N.T.) dated 31-3-2000.

[8] Export to Nepal - Rebate of duty on - Non-alloy steel ingots/billets and hot re-rolled products - In exercise of the powers conferred by rule 12 of the Central Excise Rules, 1944, the Central Government hereby grants rebate of duty paid on the excisable goods as specified in column (2) of the Table annexed hereto, on their exportation from India to Nepal to His Majesty"s Government of Nepal to the extent specified in the corresponding entry in column (3) of the said Table :

Provided that -

(i) the duty has been paid on the excisable goods under section 3A of the Central Excise Act, 1944 (1 of 1944);

(ii) the excisable goods shall be exported directly from a factory or a warehouse;

(iii) that where the goods are exported by land, the export takes place through any of the following border checkposts, namely, Sukhiapokhri Nirmali, Panitanki Jogbani, Jayanagar, Bairgania, Bhimnagar Bitamore (Sursand), Raxaul, Sonauli, Barhni, Nepalganj Road, Shohratgar (Khunwa), Jarwa, Kartarniaghat, Gauriphanta, Banbasa, Jhulaghat, Dharchula, Naxalbari, Galgalia, Kunauli, Sonabarsa, Tikonia or such other checkpost as may be specified by the Central Board of Excise and Customs; and

(iv) that the whole or that part of duty as is granted as rebate to the exporter is not allowed as rebate to His Majesty"s Government of Nepal;

(v) procedure as prescribed in Annexure-I to Notification No. 50/94-C.E. (N.T.) of the Government of India in the Ministry of Finance (Department of Revenue) are followed, mutatis mutandis.

Explanation I: For the purpose of this notification "export price" means the price indicated in the invoice accompanying the said export goods.

Explanation II : For the purpose of this notification, "monthly average rate of rebate" means the monthly average rate of rebate arrived at by applying the following formulae, namely :-

    monthly average rate of rebate  =   (D x n)

    D = Rate of excise duty per chamber of a processing factory in the month in which such processed textile fabrics were manufactured in that factory ;

    n = Number of working chambers in respect of which duty of excise was paid in the said month;

    Q = Total quantity of the processed textile fabrics manufactured in the said month.




Extent of rebate






Processed textile fabrics fulling under heading Nos. 52.07, 52.08, 52.09, 54.06, 54.07, 55. U, 55.12, 55.13, 55.14, or processed textile fabrics of cotton or man-made fibres, falling under heading Nos. or sub-heading Nos. 58.01, 58.02, 5806.10, 5806.40, 6001.12, 6001.22, 6001.92, 6002.20, 6002.30, 6002.43 or 6002.93 of the First Schedule to the Central Excise Tariff Act, 1985 (5 of 1986), on which duty of excise has been paid under section 3 A of the Central Excise Act, 1944 (1 of 1944)

(a) "monthly average rate of rebate" per square metre subject to a maximum of Rs. 2 per square metre where processed textile fabrics are manufactured in a factory which paid duty at the rate of Rs. 2 lakh per chamber per month or at the rate of Rs. 3 lakh per chamber per month with an option for re-determination of duty; or

(b) "monthly average rate of rebate" per square metre subject to a maximum of Rs. 2.5 per square metre where processed textile fabrics are manufactured in a factory which paid duly at the rate of" Rs. 2.5 lakh per chamber per month or at the rate of Rs. 3.5 lakh per chamber per month with an option for the determination of duty."