News Flash
  • GSTP Examination rescheduled to 17th December 2018 in view of assembly elections on 7th December, 2018 - Click here - Click here
  • Scheme for grant of Cash Awards to meritorious children of Departmental officers/ staff for their performance in the 10th/12th standard Board Examinations held in March/April, 2016, 2017 and 2018-Click here
  • Weekly newsletter from Chairman, CBIC dated 16/11/2018Click here
  • Call for nominations for workshop for South Asian Sub-regional Economic Co-operation (SASEC) Customs Administration on Trade Facilitation Measures for Time Release Study from 26-27 November, 2018 - Click here
  • Corrigendum of RFP Dated 10.10.2018 for orgainizing International Attachment on Public Policy and Leadership for the 69th Batch of IRS (C&CE) Officer Trainees - Click here
  • Corrigendum to Notification 60/2018-Central Taxes dated 30.10.2018 issued
  • Calling of nomination for the Train the Trainer Workshop for Master Trainers on combating illegal trade in HCFCs being conducted by NACIN from 03-05 Dec, 2018 at Gangtok, Sikkim - Click here
  • Circular clarifying scope of principal-agent relationship for del-credre agent; circular clarifying TCS collection by Tea Board; and Corrigendum to Circular No. 57/31/2018-GST dated 4th September, 2018
  • Notification issued to exempt supply from PSU to PSU from applicability of provisions relating to TDS.
  • Weekly newsletter from Chairman, CBIC dated 02/11/2018Click here
  • Feedback and Action Room to facilitate GST Helpdesk set-up by CBIC for MSMEs - Click here
  • Departmental Examination for IRS (C&CE) Group "A" Officer Trainees to be held from 26th November to 01st December, 2018 in respect of 69th and 68th batch - Click here
  • Press Release regarding examination for GST Practitioners. Click Here for Eng   Hindi
  • Updated versions of 3 publications on MSME namely MSME flier, Detailed Booklet and Sectoral Publication are available on the CBIC website-GST> My GST >MSME - Click here
  • Nodal Officers for MSME outreach program Click here
  • Letter from Commissioner (GST) regarding MSMEs outreach program - Click here
  • Examination Notice for Departmental Examination of Group "C" (Havaldar/MTS) to the cadre of LDC for the year 2018-19 - Click here
  • D.O. Letter from DG, HRD regarding submission of Two Swachhta projects for the F.Y. 2018-19. Click here
  • Nomination For Two-Days' Training on "Prevention of Wildlife Trafficking" For Group 'A' Officers of CBIC on 12th & 13th November, 2018 at NACIN, Faridabad Click here
  • Notifications issued for extending the time limit for filing FORM GST ITC-04; and allowing filing of FORM GSTR-10 till 31.10.2018 for taxpayers whose registration has been cancelled before 30.09.2018.
  • Weekly newsletter from Chairman, CBIC dated 26/10/2018Click here
  • Circulars clarifying SOP on Cancellation of registration; and other miscellaneous issues related to refund, casual taxable person, Input Service Distributors and return of time-expired drugs issued
  • All CCAs field formations/ Directorates - draft RRs for the post of Sr. Private Secretary - inviting comments from stakeholders Click here
  • Nomination For Two-Days' Training Programme for officers of the rank of Commissioner, Principal Commissioner and Chief Commissioner of CBIC on "Greening of Offices" at iCED, Jaipur on 16th & 17th November, 2018 Click here
  • Swachhta Uday Booklet is available now.Click here
View all

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."