Wait...
  1. Home >
  2. Exim >
  3. EXCISE-RULES

Online Export Import Data Search

Recent Searches: No Recent Searches
Complete Training Video : Click Here

Notification No 46/94 CE(NT), Dated 22-9-1994.


Notification No. 46/94-C.E. (N.T.), dated 22-9-1994 as amended by Notification No. 26/95-C.E. (N.T.), dated 6-6- 1995 and 39/98-C.E. (N.T.), dated 18-9-1998.

[5] Rebate of excise duty paid on mineral oil products exported as stores to aircraft on foreign run. — In exercise of the powers conferred by rule 12 of the Central Excise Rules, 1944, and in supersession of the notification of the Government of India in the Ministry of Finance (Department of Revenue and Insurance) No. 203/67-Central Excises, dated the 9th September, 1967 the Central Government hereby directs that rebate of duty paid on mineral oil products falling under Chapter 27 of the Schedule to the Central Excise Tariff Act, 1985 (5 of 1986) (hereinafter referred to as products), exported as stores for consumption on board an aircraft on foreign run, shall be allowed subject to the following conditions, namely :-

  1. that in regard to foreign countries having land frontiers with India, this notification shall apply to air flights to Pakistan, Bangladesh, Burma and Myanmar;
  2. that the export shall take place in accordance with the procedure set out in these rules except in respect of such products as remain on board an aircraft after completion of an internal flight but prior to its reversion to foreign run, the rebate for which shall be granted without production of documents evidencing the payment of duty thereon. The proper officer of Customs shall certify in the manner specified by the Commissioner of Central Excise the quantity of products left on board for determining the quantum of rebate therefor;
  3. that the rebate shall be at the rate of duty in force on the date the aircraft leaves the last airport on the foreign journey;
  4. that the amount of rebate of duty admissible is not less than five hundred rupees;
  5. that the market value of the products at the time of exportation is, in the opinion of Commissioner of Central Excise not less than the amount of rebate of duty claimed; and
  6.  that the procedure as may be prescribed by Central Board of Excise and Customs in this respect, from time to time, is followed :
    Provided that in respect of the excisable goods mentioned in column (2) of the Table below, the rebate shall be reduced by the amount indicated in the corresponding entry in column (3) of the said Table.

TABLE

Sl. No. Description of excisable goods Amount
(1) (2) (3)
1. Motor Spirit Rs. 48.88 per kilolitre at fifteen degrees of Centigrade thermometer.
2. Kerosene and Aviation Turbine Fuel Rs. 24.94 per kilolitre at fifteen degrees of Centigrade thermometer.
3. Refined Diesel Oil, other than High Speed Diesel Oil Rs. 60.00 per kilolitre at fifteen degrees of Centigrade thermometer.
4. High Speed Diesel Oil Rs. 24.94 per kilolitre at fifteen degrees of Centigrade thermometer.
5. Vaporizing Oil Rs. 50.00 per kilolitre at fifteen degrees of Centigrade thermometer.
6. Diesel Oil not otherwise specified Rs. 53.39 per kilolitre at fifteen degrees of Centigrade thermometer.
7.

Furnace Oil

Rs. 21.05 per kilolitre at fifteen degrees of Centigrade thermometer.

Get Sample Now

Which service(s) are you interested in?
 Export Data
 Import Data
 Both
 Buyers
 Suppliers
 Both
OR
 Exim Help
+


What is New?

Date: 08-02-2020
Notification No. 08/2020-Customs
Seeks to exempt specified goods from Health Cess imposed on the medical devices falling under heading 9018 to 9022 in terms of clause 139 of the Finance Bill, 2020.

Date: 06-02-2020
Notification No.11/2020 - Customs (N.T.)
Exchange Rates Notification No.11/2020-Custom (NT) dated 06.02.2020

Date: 03-02-2020
Notification No. 11/2020-Customs (N.T./CAA/EXTENSION/DRI)
Appointment of CAA by DGRI

Date: 03-02-2020
Notification No. 12/2020-Customs (N.T./CAA/DRI)
Appointment of CAA by DGRI

Date: 02-02-2020
Notification No. 06/2020 – Customs
Seeks to further amend notification No. 24/2005-Customs, dated the 1st March, 2005 so as to exclude copper and articles thereof from the exemption provided to raw materials use for manufacturing of ITA goods specified therein the notification

Date: 02-02-2020
Notification No. 07/2020 – Customs
Seeks to further amend notification No. 25/2005-Customs, dated the 1st March, 2005 so as to exclude copper and articles thereof from the exemption provided to raw materials use for manufacturing of ITA goods specified therein the notification.

Date: 02-02-2020
Notification No. 09/2020-Customs (N.T.)
Appointment of CAA by DGRI

Date: 02-02-2020
Notification No. 09/2020-Customs (N.T.)
Seeks to further amend Customs Tariff (Identification, Assessment and Collection of Anti-dumping Duty on Dumped Articles and for Determination of Injury) Rules, 1995 to change the anti-circumvention provision and make certain other miscellaneous changes.

Date: 02-02-2020
Notification No.10/2020-Customs (N.T.)
Seeks to further amend Customs Tariff (Identification, Assessment and Collection of Countervailing Duty on Subsidised Articles and for Determination of Injury) Rules, 1995 to introduce anti-circumvention provisions in these rules and make certain other miscellaneous changes.

Date: 02-02-2020
Notification No. 08/2020-Customs
Seeks to exempt specified goods from Health Cess imposed on the medical devices falling under heading 9018 to 9022 in terms of clause 139 of the Finance Bill, 2020.



Exim Guru Copyright © 1999-2020 Exim Guru. All Rights Reserved.
The information presented on the site is believed to be accurate. However, InfodriveIndia takes no legal responsibilities for the validity of the information.
Please read our Terms of Use and Privacy Policy before you use this Export Import Data Directory.

EximGuru.com

C/o InfodriveIndia Pvt Ltd
F-19, Pocket F, Okhla Phase-I
Okhla Industrial Area
New Delhi - 110020, India
Phone : 011 - 40703001