Section 15 in The Chewing Tobacco and Unmanufactured Tobacco Packing Machines (Capacity Determination and Collection of Duty) Rules, 2010
15. Export without payment of duty.-
Notwithstanding anything contained in these rules or in the Central Excise Rules, 2002 -(i)no notified goods shall be exported without payment of duty; and(ii)no material shall be removed without payment of duty from a factory or warehouse or any other premises for use in the manufacture or processing of notified goods which are exported out of India.
