9911796707
TMI Blog1996 (7) TMI 233X X X X Extracts X X X X X X X X Extracts X X X X ..... In the present appeal the point for determination is whether the goods exported to Nepal are eligible to the concession under Notification No. 175/86, dated 1-3-1986. 2. The facts of the case are that the appellants are a small scale unit. They cleared certain goods for export to Nepal. The duty involved on these goods amounted to Rs. 48,407.80. The Department alleged that Notification No. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to the benefit of the small scale exemption. The lower authorities, however, held that since Notification No. 175/86 was applicable to only goods cleared for home consumption, therefore, any goods cleared for export to Nepal will not be covered by the Notification No. 175/86, dated 1-3-1986 and therefore, confirmed the demand. 3. Against this order of the Collector (Appeals), the appellant ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d submitted that it has been clearly brought out in this paragraph that the value of the goods exported cannot be added to the value of clearance for home consumption as home consumption is different from export and that the word 'use' in the Notification is for home consumption. The ld. DR, therefore, submitted that the demand confirmed by the lower authorities may be upheld. 5. Heard the s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he Customs Act meaning sending the goods out to a place outside India. `Export' and `home consumption' are distinct words and represent two different situations. As the word 'use' in the notification is for 'home consumption' and admittedly the goods in the instant case were exported to Nepal and therefore, the goods in dispute will not be entitled to the benefit of Notification No. 175/86 and we ..... X X X X Extracts X X X X X X X X Extracts X X X X
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