22nd July, 2002
In exercise of the powers conferred by rule 18 of the Central Excise Rules, 2002, Central Government hereby makes the following further amendments in the notification of the Government of India in the Ministry of Finance (Department of Revenue), No.40/2001-Central Excise (N.T.), dated 26th June, 2001, namely:-
In the said notification,
(i) in Paragraph 1, in clause (c), the following proviso shall be inserted, namely:-
“Provided that such reduction of amount of rebate shall not be applicable on such excisable goods when exported as stores for consumption on board an aircraft on foreign run to Nepal.”;
1. for the Explanation III, the following Explanation shall be substituted, namely:-
“Explanation III. -For the purposes of this notification, ‘Maritime Commissioner’ means the Commissioner of Central Excise under whose jurisdiction one or more of the port, airport or post office of exportation in Mumbai, Kolkata, Chennai, Paradeep, Visakhapatnam, Cochin, Kandla and Tuticorin or Land Customs Station, namely, Mahadipur and Petrapole is located.”.
Under Secretary to the Government of India