Home Case Index All Cases Central Excise Central Excise + HC Central Excise - 2019 (11) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2019 (11) TMI 557 - KERALA HIGH COURTInternational Competitive Bidding - benefit of deemed exports under Notification No. 1(FT)/DEA/2010 dated 5th May, 2010 - only ground raised for rejecting the claim for exemption from terminal excise duty is that the petitioner did not comply with the conditions of the Customs Notification. HELD THAT:- Once the petitioner complies with the requirements of the Notification issued in terms of Rule 19 of the Central Excise Rules, 2002, then his entitlement for the benefit of exemption from terminal excise duty has to be recognized in accordance with the provisions of Chapter 8 of the Foreign Trade Policy read with the Central Excise Rules - Ext.P8 communication, to the extent it denies the benefit of exemption from terminal excise duty to the petitioner, for removal of the two transformers, cannot be legally sustained. The petitioner is entitled for exemption from terminal excise duty in respect of the supplies of the two transformers - Petition allowed.
|