Rebate of duty on excisable goods used in goods exported to Nepal allowed – Central Excise Notification No. 26

Notification No. 42/2001-Central Excise (N.T.), dated the 26th June, 2001 prescribes the conditions and procedure for export without payment of duty to countries other than Nepal and Bhutan. Now this Notification will apply to exports to Nepal – that is without payment of duty.

Notification No. 26 / 2011-Central Excise (N.T.)

 New Delhi, the   5th December, 2011

G.S.R.           (E).-  In exercise of the powers  conferred by sub-rule (3) of rule 19 of the Central Excise Rules, 2002, the Central Board of Excise and Customs hereby makes the following further amendment in the Ministry of Finance, Department of Revenue, notification No. 42/2001-Central Excise (N.T.), dated the 26th June, 2001, namely: -

            In the said notification, in the opening paragraph, for the words “except to Nepal and Bhutan”, the words “except Bhutan” shall be substituted.

2.         This notification shall come into force on   1^st March,  2012.

[F.No.201/03/2010-CX.6]

(V.P. Singh)

Under Secretary to the Government of India

 Note.- The principal notification number 42/2001-Central Excise (N.T.), dated the 26th June, 2001, published in the Gazette of India, Extraordinary, Part-II, Section 3, Sub-section (i), vide G.S.R. 471 (E), dated the 26th June, 2001, and was last amended vide notification No. 24 /2010-Central Excise (N.T.) dated 26th May, 2010 which was published in the Gazette of India, Extraordinary, Part-II, Section 3, Sub-section (i), vide G.S.R.  499(E)., dated the 26^th May, 2010.

Related posts:

1. Government allows Rebate of excise duty on export of goods to Nepal under ARE-1 Procedure w.e.f. 1st March 2012 – Central Excise Notification No. 24
2. Export of excisable goods which are chargeable to nil rate of duty or are wholly exempted from payment of duty, other than goods cleared by a 100% EOU, shall not be allowed under specified notification
3. Notification No. 22 /2010-Central Excise (N.T.) granting rebate of duty paid on the excisable goods on their exportation out of India
4. Notification No.20/2004 which granted rebate to Nepal Government rescinded – Central Excise Notification No. 25
5. Notification No. 26/2010-Central Excise- Rescinds Notification No. 18/2010-Central Excise, dated the 27th February , 2010-Seeks to provide exemption from excise duty on specified goods of chapter 24