RULE 96ZK. Exemption from certain provisions no rebate of excise duty on export

(1) During the period in respect of which any manufacturer has been permitted to avail himself of the provisions of this section, he shall be exempt from the operation of all the provisions of rule 9 4except the third proviso to sub-rule (1) thereof and rules 47, 49, 50, 51, 51A, 52, 52A, 53, 55, 223, 223A, 223B, 224, 224A and 229.

(2) Except in accordance with such special terms, conditions and limitations as the Central Board of Excise and Customs may thereafter by notification1 specify in this behalf, no rebate of excise duty shall be paid under rule 12 in respect of any embroidery exported out of India out of the stock produced by such manufacturer during such period.