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Rule

Rule 96ZD

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Rule
Dated

Exemption from certain provisions, no rebate of excise duty on export

RULE 96ZD. 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 rules 9 except the third proviso to sub-rule (1) there of,47 ,49,50,51, 51A, 52, 52A, 53,54, 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 hereafter by notification specify in this behalf, no rebate of excise duty shall be paid under rule 12 in respect of any 1st stainless steel pattis/pattas, or aluminium circles exported out of India, out of the stock produced by such manufacturer during such period.

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