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 :-
 

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
Sl. No.
 Description of excisable goods
Amount 
(1)
(2)
(3)
1. 
Motor Spirit Rs. 48.88 per kilolitre at fifteen degrees of Centigrade thermometer. 
2.
Kerosene and Aviation Turbine Fuel Rs. 24.94 per kilolitre at fifteen degrees of Centigrade thermometer. 
3.
Refined Diesel Oil, other than High Speed Diesel Oil  Rs. 60.00 per kilolitre at fifteen degrees of Centigrade thermometer. 
4.
High Speed Diesel Oil Rs. 24.94 per kilolitre at fifteen degrees of Centigrade thermometer. 
5. 
Vaporizing Oil  Rs. 50.00 per kilolitre at fifteen degrees of Centigrade thermometer. 
6.
Diesel Oil not otherwise specified Rs. 53.39 per kilolitre at fifteen degrees of Centigrade thermometer. 
7.
 Furnace Oil Rs. 21.05 per kilolitre at fifteen degrees of Centigrade thermometer. 
 

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