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2010 (3) TMI 349 - HC - Central ExciseExport to Nepal- Exemption- The petitioner is an exporter. It exports parts of the machine to jute mills in Nepal. He says that he is entitled to central excise duty exemption He had been granted such exemption during similar exports from April, 2003 to August 2007 All of a sudden, by a letter dated 7th September, 2007, the Central Excise Department declared that it was not entitled to such exemption. Held that- Now, under an exemption notification No. 52, as amended by the exemption notification No. 52C, goods required by a jute mill for making jute textiles are exempted from central excise duty on fulfillment of Condition No. 4. Condition No. 4 is that the exemption would be allowed if a central excise officer of a particular rank is satisfied that the exports are meant for a jute mill for making jute textiles. Writ application is allowed accordingly.
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