TMI Blog2010 (3) TMI 349X X X X Extracts X X X X X X X X Extracts X X X X ..... st 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... heading No. 8448.90 from your factory at Nil rate of duty by virtue of notification No. 6/2002-CE dt. 1-3-06 are restricted to home consumption only. But the said exemption are not allowed for clearance of such goods at Nil rate of duty for export to Nepal, Bhutan or any other country". 2. Before I come to the question of exemption, it has to be determined whether export to Nepal is to be treate ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as the case may be, of the Central Excise Act, 1944. It is clarified that this value may be less than, equal to or more than the F.O.B. value indicated by the exporter on the Bill of Export". 4. According to notification No. 8/2003-CE. dated 1-3-03 at page-62 of the writ petition, clearance for home consumption shall include clearances for export to Bhutan and Nepal. 5. Therefore, export to Ne ..... 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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