9911796707
TMI Blog2010 (3) TMI 349X X X X Extracts X X X X X X X X Extracts X X X X ..... titled 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. The material part of the letter is as follows: "The above mentioned instruction for clearance of excisable goods under sub-heading ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... orter is required to prepare five copies of Nepal Invoice. The goods shall be assessed to duty in the same manner as the goods for home consumption. The classification and rate of duty should be in terms of Central Excise Tariff Act, 1985 read with any exemption notification and/or the said Rules. The value shall be the "transaction value" and should conform to section 4 or section 4A, as the case ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... xcise 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. 7. Therefore, the decision of the department contained in the letter dated 7th September, 2007 and subsequent letters is totally erroneous. &nbs ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 8. I allow the writ application by directing the respondent authorities to permit the writ petitioner to export parts of machine and other goods required by a jute mill for making jute textiles, to Nepal upon satisfaction of the officer concerned of Condition No. 4 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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