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2023 (12) TMI 168 - AT - Central ExciseExport of readymade garments - procuring the packing material from domestic market duty-free as per Rule 19(2) of Central Excise Rules, 2001 - Violation of Condition No. 8 of the Notification No.94/2004-Cus. dated 10.9.2004 - eligibility for the exemption Notification No.43/2001-CE(NT) dated 26.6.2001 or not - HELD THAT:- In the present case, the appellant had complied with the procedures laid down under Notification No.43/2001-CE(NT) dated 26.6.2001 in procuring the packing materials which are being used in the manufacture of readymade garments and the finished goods are ultimately exported under the scheme. Also, in these circumstances, denying the benefit of Notification No.43/2001-CE(NT) dated 26.6.2001 in procuring the packing materials duty-free alleging violation of Condition 8 of the Notification No.94/2004-Cus. dated 10.9.2004 cannot be sustained. The impugned order is set aside - the appeal is allowed
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