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