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    Export Under Claim For Rebate, New Central Excise Rule 18 corresponds to the earlier rule 12 of the Central Excise Rules, 1944. The term ‘refund’ in section 11B of the Central Excise Act, 1944.


    1. Introduction

      1.1 The conditions and procedure relating to export under claim of rebate are contained in Notification 40/2001-Central Excise (N.T.) dated 26th June, 2001 issued under rule 18 of the Central Excise (No.2) Rules, 2001 (hereinafter referred to as the said Rules). The new rule 18 corresponds to the earlier rule 12 of the Central Excise Rules, 1944.

      1.2 It is worth mentioning that as per the definition of the term ‘refund’ in section 11B of the Central Excise Act, 1944, refund includes ‘rebate’ of duty of excise on excisable goods exported out of India or on excisable materials used in the manufacture of goods which are exported out of India. Thus, the procedure specified in the said Rules and the notification issued thereunder are subject to section 11B of the said Act.
    2. Categories of exports

      2.1 There are mainly three categories of exports: -
      1. Export of all excisable goods to all countries except Nepal and Bhutan except certain mineral oils supplied as ship stores to aircraft on the foreign run;
      2. Export to Nepal; and s
      3. Export of mineral oils supplied as ship stores to aircraft on the foreign run to all the countries.


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