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2015 (1) TMI 720 - CGOVT - Central ExciseRebate claim - Export of Gutkha prior to issue of amendment dated 02-07-2011 in the Plastic waste (Management and Handling) Rules 2011 issued by Ministry of Environment and Forest and CBEC circular dated 30-08-2011 - Held that:- export takes place when goods leave India to a place outside India. So the date of export in case of goods exported by sea will be date on which ship leaves India. The Commissioner (Appeals) has erred in considering the date of removal of goods from factory as date of export and granted rebate on wrong presumption. Export takes place when the ship leaves or sailed out of India. In this case, out of 27 cases, in 23 cases goods were exported after 01-07-2011, as is evident from table in para 2 above. As discussed above, the export of gutkha/Pan masala etc. in plastic sachet/pouches was prohibited w.e.f 02-07-2011 and rebate of duty paid on such goods is not admissible under rule 18 of Central Excise Rules, 2002 read with Notification No. 19/2004-CE (NT), Notification No. 32/08-CE (NT) dt. 28-08-2008 and Rule 14 of Pan Masala Packing Machines Rules 2008. Following decision of assessee's own previous case [2015 (1) TMI 666 - GOVERMENT OF INDIA] - the rebate of duty paid on goods exported prior to 02-07-2011 is admissible - Decided partly in favour of Revenue.
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