Notification No. 44/94-C.E.
(N.T.), dated 22-9-1994 as corrected by Corrigendum Notification G.S.R.
No. 742 (E), dated 6-10-1994 and Notification G.S.R. No. 781 (E), dated
26-10-1994 and as amended by Notification No. 26/95-C.E. (N.T.), dated
 Rebate of duty on excisable goods exported as ship"s stores. - In exercise of the powers conferred by rule 12 of the Central Excise Rules, 1944, and in supersession of the notification of the Government of India in the Ministry of Finance (Department of Revenue) No. 422/86-Central Excises, dated the 18th September, 1986, the Central Government hereby directs that rebate of duty paid on any excisable goods, exported as ship"s stores for consumption on board a vessel bound for any foreign port, shall be allowed subject to the following conditions, namely :-
(ii) that except as otherwise permitted by the Central Board of Excise and Customs by a general or a special order, the goods are exported after payment of duty directly from a factory or a warehouse;
(iii) that the goods are exported not more than two years after the date of their removal from the producing factory or within such shorter period as the Central Government may prescribe for any specified excisable goods;
(iv) that the amount of duty paid on the goods to be exported, and the date of payment thereof, are established, from the Central Excise records, to the satisfaction of the Commissioner of Central Excise;
(v) that the-procedure set out in the relevant provisions of Chapter IX of the Central Excise Rules, 1944 is followed;
(vi) that the goods are exported within six months from the date on which the goods were cleared for export from the factory of manufacturer or the warehouse or within such extended period as the Commissioner of Central Excise may in any particular case allow, and the claim for rebate, together with the proof of exportation is lodged with the Commissioner of Central Excise before the expiry of the period specified in section 11B of the Central Excise Act, 1944 (1 of 1944);
(vii) that the amount of rebate of duty admissible is not less than five hundred rupees; and
(viii) the market price of the goods at the time of exportation is, in the opinion of the Commissioner of Central Excise, not less than the amount of rebate claimed.