2018 (2) TMI 528

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..... clearance - Held that: - the appellant had failed to include the said item in the list of goods permitted to be manufactured and exported. There is no denial that the premises from which the “ready-made garments” had been cleared was bonded as a 100% export-oriented unit - The duty liability on such units arises from section 3A of Central Excise Act, 1944 which has an entirely different basis for .....

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..... a clearance. Interest and various penalties were also imposed besides confiscation of the seized ready-made garments leading to this appeal. 2. Learned Counsel for appellant contends that the manufacture of ready-made garments was an independent operation and that the goods are, in any case, exempt from duty. He placed reliance on the decision of the Larger Bench of the Tribunal in Himalay .....

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