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M/s Jansons Clothing, Commissioner of Central Excise, Salem Versus Commissioner of Central Excise, Salem, M/s Jansons Clothing

2015 (10) TMI 1120 - CESTAT CHENNAI

Interpretation of Notification No. 43/2001 dated 26.6.2001 - whether notification has to be interpreted to mean that export has to be made by the appellant only or the goods are to be exported - Held that:- The spirit of the notification being to exp .....

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the duty free raw material for use in export of the finished goods supported by proof of export, appellant succeeds - Decided in favour of assessee. - E/50/2005 (By Assessee), E/58/2005 (By Department) - Final Order Nos. 40400-40401/2015 - Dated:- 8- .....

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cally duty-free. However, with the permission of the excise authority in terms of letter dated 15.2.2002, the appellant was allowed to clear the raw materials for further processing by an exporter namely M/s. C. Renuka Soft-X Towels, Theni - 625 531. .....

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