Home Case Index All Cases Customs Customs + CGOVT Customs - 2013 (3) TMI CGOVT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2013 (3) TMI 600 - CGOVT - CustomsDenial of All Industry Rate of Drawback - claim on FOB value - Notification 43/2001-C.E. (N.T.) - whether the drawback specified in the above Schedule at Sr. No. 8701 B is applicable to export of commodity or product when such commodity or product is manufactured or exported by availing benefit of Notification No. 43/2001-C.E. (N.T.), dated 26-6-2001 issued under sub-rule (2) of Rule 19 of Central Excise Rules, 2002 - Held that:- respondents have declared in there ARE-2 that the goods were manufactured by availing exemption under Central Excise Notification No. 43/2001-C.E. (N.T.), dated 26-6-2001 issued under Rule 19(2) of Central Excise Rules, 2002. Therefore, the goods manufactured by claiming benefit under Rule 19(2) of Central Excise Rules, 2002 are not eligible for All Industry Rate of Drawback. The respondents have not fulfilled the conditions in the above said Notification. Therefore, the respondents are not eligible for the drawback. - Decided against assessee.
|