The Central Board of Indirect Taxes and Customs (CBIC) on December 03, 2024, issued the Central Excise (Amendment) Rules, 2024, the further amend the Central Excise Rules, 2017.
The following has been stated namely: -
• In Rule 18 which states “Rebate of duty” before the explanation, the first proviso shall be omitted
• In Rule 19 which states “Export without payment of duty” the proviso shall be omitted
This shall come into force on December 03, 2024.
[Notification No. 01/2024-Central Excise (N.T.)]