18. Rebate of duty.-

Where any goods are exported, the Central Government may, by notification, grant rebate of duty paid on such excisable goods or duty paid on materials used in the manufacture or processing of such goods and the rebate shall be subject to such conditions or limitations, if any, and fulfillment of such procedure, as may be specified in the notification.

Provided that the rebate of duty paid on excisable goods cleared from factory for export shall also be admissible for that portion of duty paid for which the refund has been granted in terms of the notifications of the Government of India in the Ministry of Finance (Department of Revenue) number G.S.R. 508(E), dated the 8th July, 1999 [32/99-Central Excise, dated the 8th July, 1999] or number G.S.R. 509(E), dated the 8th July, 1999 [33/99-Central Excise, dated the 8th July, 1999], number G.S.R. 565(E), dated the 31st July, 2001 [39/2001-Central Excise, dated the 31st July, 2001], notification of the Government of India in the erstwhile Ministry of Finance and Company Affairs (Department of Revenue) number G.S.R. 764(E), dated 14th November, 2002 [56/2002-Central Excise, dated the 14th November, 2002], number G.S.R. 765(E), dated the 14th November, 2002 [57/2002-Central Excise, dated the 14th November, 2002], notification of the Government of India in the Ministry of Finance (Department of Revenue) number G.S.R. 513(E), dated the 25th June, 2003 [56/2003-Central Excise, dated the 25th June, 2003], number G.S.R. 717(E), dated the 9th September, 2003 [71/2003-Central Excise, dated the 9th September, 2003].

(Above proviso has been inserted vide Finance Bill 2008 (VI schedule) and period of effect - 01/03/2002 to 07/12/2006)

Explanation. – For the purposes of this rule, “export”, with its grammatical variations and cognate expressions, means taking goods out of India to a place outside India and includes shipment of goods as provision or stores for use on board a ship proceeding to a foreign port or supplied to a foreign going aircraft.

(Above Explanation has been substituted vide NTF. NO. 08/2015-CE (NT), DT. 01/03/2015)

[OLD- Explanation.- "Export"� includes goods shipped as provision or stores for use on board a ship proceeding to a foreign port or supplied to a foreign going aircraft.]

(Please refer CUS NTF NO.26/2003 (NT) DATE 01/04/2003)

(Pl. refer Ntf. No. 26/2002-CE(NT), Dt. 22/07/2002)