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2016 (4) TMI 283 - CESTAT NEW DELHI

2016 (4) TMI 283 - CESTAT NEW DELHI - 2016 (344) E.L.T. 398 (Tri. - Del.) - Demand of duty - PP bags procured duty free under Notification No. 43/2001-CE(NT) for packing of export goods - Manufacturer of vegetable oil and De Oiled Cake (DOC), exempt from Central Excise duty - Demand confirmed on the ground that at the port at the time of loading of goods on to the ship, DOC was taken out of these bags and loaded on the ship bulk and these bags were discarded as scrap at the port and therefore as .....

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bags were used for manufacture/processing of the export goods as packing is certainly a process. The condition of the notification is that the goods (DOC) for the processing of which the bags were procured duty free should be exported. There is no dispute that DOC was exported and it is not the allegation that DOC was not exported. Even the evidence to that effect has been given in the form of Customs endorsed AREs. The said notification nowhere stipulates that the goods which were procured dut .....

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/2001-CE(NT) for packing of export goods. The appellant is a manufacturer of vegetable oil and De Oiled Cake (DOC). These items are exempt from Central Excise duty. It exported DOC for which it procured PP bags without payment of duty in terms of Notification No. 43/2001-CE(NT) dated 26.6.2001. The demand was confirmed on the ground that at the port at the time of loading of goods on to the ship, DOC was taken out of these bags and loaded on the ship bulk and these bags were discarded as scrap a .....

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fore conditions of Notification No. 43/2001-CE(NT) are satisfied. (iii) It has produced evidence that DOC cleared packed in these was duly exported and this fact is not in dispute. 4. The ld. DR, on the other hand, stated that at least in respect of DOC export by ships the PP bags were not exported and so the impugned duty became recoverable. 5. I have considered the contentions of both sides. As regards the exports to Pakistan by train there is no evidence that the goods did not cross the borde .....

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otification {No. 43/2001-CE(NT)} which is reproduced below: "In exercise of the powers conferred by of sub-rule (3) read with sub-rule (2) of rule 19 of the Central Excise (No.2) Rules, 2001, the Central Board of Excise and Customs hereby notifies the conditions, safeguards and procedures for procurement of the excisable without payment of duty for the purpose of use in the manufacture or processing of export goods and their exportation out of India, to any country except Nepal and Bhutan, .....

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Excisable Goods) Rules, 2001, also declare ratio of input and output and rate of duty payable on excisable goods to be procured without payment of duty; (iv) the Assistant Commissioner of Central Excise or the Deputy Commissioner of Central Excise shall also verify the correctness of the ratio of input and output and other particulars mentioned in the declaration filed before commencement of export of such goods. He may, if necessary, call for samples of finished goods or inspect such goods in .....

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place outside the factory - (a) for the purposes of test, repairs, refining, reconditioning or carrying out any other operation necessary for the manufacture or processing of the finished goods and return the same to his factory without payment of duty for further use in the manufacture or processing of finished goods or remove the same without payment of duty in bond for export, provided that the waste, if any, arising in the course of such operation is also returned to the said factory of the .....

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