CBEC has issued Notification No. 02/2012-Central Excise (N.T.) dated 22.02.2012 to delete the word “Nepal” from the opening paragraph of Notification No. 21/2004-Central Excise (N.T.) dated 06.09.2004 which allow rebate of the duty  paid on excisable goods used in the manufacture or processing of goods exported out of India except to Nepal and Bhutan.
Hence, now even export to Nepal would be treated as an export to any county and rebate of the duty paid on excisable goods used in the manufacture or processing of goods would be allowed for export of goods to Nepal.

Notification No. 2/2012-Central Excise (N.T.)

 New Delhi, the   22nd February,2012

G.S.R.  (E).-  In exercise of the powers  conferred by rule 18 of the Central Excise Rules, 2002, the Central Government hereby makes the following further amendment in the Ministry of Finance, Department of Revenue, notification No 21/2004-Central Excise (N.T.), dated the 6th September, 2004, namely: –

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

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

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

(V.P. Singh)

Under Secretary to the Government of India

Note.- The principal notification number 21/2004 – Central Excise (N.T.), dated the 6th September 2004, published in the Gazette of India, Extraordinary, Part-II, Section 3, Sub-section (i), vide G.S.R. 572 (E), dated the 6th September 2004, and was last amended vide notification No. 17/2007 Central Excise (N.T.), dated 8th March 2007 which was published in the Gazette of India, Extraordinary, Part-II, Section 3, Sub-section (i), vide number G.S.R 182(E),  dated the 8th March, 2007.

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