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
Notification No. 24/2010-Central Excise (N.T.),
Dated- 26th May, 2010
G.S.R. 449(E).- In exercise of the powers conferred by rule 19 of the Central Excise Rules, 2002, the Central Board of Excise and Customs hereby makes the following further amendment in the notification of the Government of India in the Ministry of Finance, (Department of Revenue) No. 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 number G.S.R. 471(E) dated the 26th June, 2001, namely: –
1. In the said notification, in Paragraph 1, after Condition (iii), the following Condition shall be inserted, namely: –
“(iv) that 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 hundred per cent export-oriented undertaking, shall not be allowed under this notification;”
F.No. 209/04/2009-CX.6
(V.P.Singh)
Under Secretary to the Government of India
Note.- The principal notification No.42/2001-Central Excise (N.T.), dated the 26th June, 2001, was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 471(E), dated the 26th June, 2001 and last amended vide notification No.20/2007-Central Excise (N.T.), dated the 19th April, 2007, published vide number G.S.R.299 (E), dated the 19th April, 2007.
