News Flash
  • Nominatioans are invited from the formations of Bengaluru Zone for the ‘Course on Drugs and Related Laws’ scheduled on 29.05.2018 and 30.05.2018 Click here
  • CBLR Written Wxamination Result held on 19.01.2018 Click here
  • Instruction regarding Suo Motu Trasfer of authorisations on behalf of Union of India by the Authorised Commissioners. Click here
  • DDM-GST-5 MPR (showing Revenue Augmentation) has been Operationalized on DDM website today. GST Commissionerates are required to start uploading the requisite data from the month of July,2017 upto April,2018 at the earliest.
  • Member (A)'s instructions regarding revision of pre-2016 Pensioners as per 7th CPC. Click here
  • One Day Workshop On " E-Way Bill Systems" for the Group 'A' Officers of CBIC on 08th June, 2018 Click here
  • Weekly newsletter from Chairman, CBEC dated 18/05/2018. Click here
  • Notification issued for extending the due date of filing of FORM GSTR-3B for the month of April, 2018. Click here
  • Diversion of the posts of Principal Chief Commissioners of CBEC on their promotion. Click here
  • Draft Integrated All India Seniority List of Administrative Officers of Customs for the period 01.07.2014 to 31.12.2016 Click here
  • Circular regarding calling options for posting from ACs promoted vide Office Order No. 79/2018 dated 11.05.2018 Click here
  • Repair of Machinery and Equipment of vessel No. 22deployed at Nagapattinam. Click here
  • Repair of Machinery and Equipment of vessel No. 09 deployed at Visakhapatnam. Click here
  • Repair/ overhaul of Machineries /equipments installed onboard Category-I vessel Hull No. 16 deployed at Kandla
  • Repair/ overhaul of Machineries /equipments installed onboard Category-I vessel Hull No. 13 deployed at Ratnagiri
  • Suggestion/comments are invited from field formations on Reduction of Government litigations- Introduction of monetary limits at the level of Commissioner (Appeals), in legacy Central Excise & Service Tax matters only latest by 21st of may 2018. Click here
  • Letter to all Pr. CC/Pr. DG/CC/DGs for details of officers promoted as AC vide Office order No 79/2018 dated 11.05.2018. Click here
  • One Day Training Workshop On Usage Of Rajbhasa Hindi in Official Works and Procedures” for the Gr- A Officers of CBIC on 25th May, 2018. Click here
  • Repair/ overhaul of Machineries /equipments installed onboard Category-I vessel Hull No. 15 deployed at Mumbai Click here
  • Repair/ overhaul of Machineries /equipments installed onboard Category-I vessel Hull No. 11 deployed at Mumbai Click here
  • All India Workshop on relevant Supreme Court/High Court judgements & its impact on departmental function at NACIN, Bangalore on 25.05.2018" for CBIC officers Click here
  • Updated version of GST Concept and Status and PPT on GST - An Update as on 01/05/2018 have been uploaded
  • Positive Change through Emotional Intelligence and Personality Development Click here
  • Grievance Redressal Officers (CBIC and State / UT Governments) for e-way bill system under rule 138D of Central/ State GST Rules, 2017 Click here
  • Circular on applicability of POPS to development of software and services on software issued - Click here
  • Change of Date Of "Two Days' Training Programme On Free Trade Agreement, Possible Misuse & Redressal Mechanism" from 14th & 15th May to 28th & 29th June, 2018 Click here
  • Annual General Transfer 2018 Circular Click here
  • Wider participation of citizens/public/employees is requested in taking online Integrity Pledge. For taking online Integrity Pledge please click here
  • Advisory on AIO functioning, connectivity issues for GST.-click here, TCS Escalatoin Matrix for GST Zones LAN Implementation, Wipro Handholders, HP Resident Engineers
View all
 

Notification No. 46/94-C.E. (N.T.), dated 22-9-1994 as amended by Notification No. 26/95-C.E. (N.T.), dated 6-6- 1995 and 39/98-C.E. (N.T.), dated 18-9-1998.
 

[5] Rebate of excise duty paid on mineral oil products exported as stores to aircraft on foreign run. - 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 and Insurance) No. 203/67-Central Excises, dated the 9th September, 1967 the Central Government hereby directs that rebate of duty paid on mineral oil products falling under Chapter 27 of the Schedule to the Central Excise Tariff Act, 1985 (5 of 1986) (hereinafter referred to as products), exported as stores for consumption on board an aircraft on foreign run, shall be allowed subject to the following conditions, namely :-
 

    (i) that in regard to foreign countries having land frontiers with India, this notification shall apply to air flights to Pakistan, Bangladesh, Burma and Myanmar;

    (ii) that the export shall take place in accordance with the procedure set out in these rules except in respect of such products as remain on board an aircraft after completion of an internal flight but prior to its reversion to foreign run, the rebate for which shall be granted without production of documents evidencing the payment of duty thereon. The proper officer of Customs shall certify in the manner specified by the Commissioner of Central Excise the quantity of products left on board for determining the quantum of rebate therefor;

    (iii) that the rebate shall be at the rate of duty in force on the date the aircraft leaves the last airport on the foreign journey;

    (iv) that the amount of rebate of duty admissible is not less than five hundred rupees;

    (v) that the market value of the products at the time of exportation is, in the opinion of Commissioner of Central Excise not less than the amount of rebate of duty claimed; and

    (vi) that the procedure as may be prescribed by Central Board of Excise and Customs in this respect, from time to time, is followed :

Provided that in respect of the excisable goods mentioned in column (2) of the Table below, the rebate shall be reduced by the amount indicated in the corresponding entry in column (3) of the said Table.

TABLE

Sl. No.

 Description of excisable goods

Amount 

(1)

(2)

(3)

1. 

Motor Spirit Rs. 48.88 per kilolitre at fifteen degrees of Centigrade thermometer. 

2.

Kerosene and Aviation Turbine Fuel Rs. 24.94 per kilolitre at fifteen degrees of Centigrade thermometer. 

3.

Refined Diesel Oil, other than High Speed Diesel Oil  Rs. 60.00 per kilolitre at fifteen degrees of Centigrade thermometer. 

4.

High Speed Diesel Oil Rs. 24.94 per kilolitre at fifteen degrees of Centigrade thermometer. 

5. 

Vaporizing Oil  Rs. 50.00 per kilolitre at fifteen degrees of Centigrade thermometer. 

6.

Diesel Oil not otherwise specified Rs. 53.39 per kilolitre at fifteen degrees of Centigrade thermometer. 

7.

 Furnace Oil Rs. 21.05 per kilolitre at fifteen degrees of Centigrade thermometer. 
 

Back