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TMI Blog2023 (12) TMI 168X X X X Extracts X X X X X X X X Extracts X X X X ..... viz., readymade garments such as suits, jackets, trousers, waist coats, etc., falling under Chapter 62 of the First Schedule to Central Excise Tariff Act, 1985. They are holder of Export-House status as per Foreign Trade Policy. During the relevant period, i.e., from 9.5.2005 to 20.10.2008 they have exported readymade garments availing benefit of exemption Notification No.94/2004-Cus. dated 10.9.2004. For the manufacture of the said readymade garments, the appellant also procured duty-free packing materials by availing benefit of Notification No.43/2001-CE(NT) dated 26.6.2001 read with Rule 19(2) of Central Excise Rules, 2001. Alleging that the appellants had violated Condition No. 8 of the Notification No.94/2004-Cus. dated 10.9.2004, show ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... has been meticulously followed. It is his contention that since they have not violated the Condition No.8 of Notification No.94/2004-Cus. dated 10.9.2004, therefore, denial of benefit of Notification No.43/2001-CE(NT) dated 26.6.2001 on the inputs packing material is incorrect in law. Assuming that even if they have violated the Condition No.8 of Notification No.94/2004-Cus. dated 10.9.2004, the benefit of Notification No.43/2001-CE(NT) dated 26.6.2001 cannot be denied as no condition of the said Notification has been violated. In support, he has referred to the judgment of this Tribunal in the case of Nuthatech Nutricare Technologies vs. CCE, Bangalore-II vide Final Order No.20375-20385/2019 dated 30.4.2019 and also Commissioner of Centra ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... espect of which facility under rule 18 or sub-rule (2) of rule 19 of the Central Excise Rules, 2002 has not been availed. At the time of export, the full details of value, quantity, technical characteristics and other particulars of the resultant export product (hereinafter referred to as resultant product) shall be entered in Part E of Part 2 of the Schedule to this notification, of the said certificate by the proper officer: Provided that an Annual Advance Intermediate Licence holder shall discharge export obligation by supplying the resultant product to the ultimate exporter in terms of Para 4.1.3 of the Foreign Trade Policy; ................ [Notification No. 94/2004-Cus., dated 10-9-2004] Notification No.43/2001-CE(NT) dated 26 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ods. He may, if necessary, call for samples of finished goods or inspect such goods in the factory of manufacture for verifying the declarations. He shall, after being satisfied about the correctness of declarations, countersign the application in the manner specified in the Central Excise (Removal of Goods at Concessional Rate of Duty for Manufacture of Excisable Goods) Rules, 2001; (v) The manufacturer or processor may remove the excisable goods so received as such or after these have been partially processed during the course of manufacture or processing of finished goods to a place outside the factory - (a) for the purposes of test, repairs, refining, reconditioning or carrying out any other operation necessary for the manufacture o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ts, namely :- (a) the Central Excise Act, 1944 (1 of 1944); (b) the Additional Duties of Excise (Goods of Special Importance) Act, 1957 (58 of 1957); (c) the Additional Duties of Excise (Textiles and Textile Articles) Act, 1978 (40 of 1978); (d) any special excise duty collected under a Finance Act. [Notification No. 43/2001-C.E. (N.T.), dated 26-6-2001] 8. These provisions have been considered by this Tribunal more or less in a similar circumstance in the case of Nuthatech Nutricare Technologies and it is observed as follows: "6. After considering the submissions of both the parties and perusal of the material on record, we find that in the present case, the appellant had been issued Advance Authorisation by DGFT for duty free ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... .............. Moreover, when the exemption notifications Nos. 43/2002-Cus. or 93/2004-Cus. in respect of the duty free imports made against Advance Licence issued against the exports made under Advance Licence Scheme, mention that for the benefit of the exemption under these notifications, the export obligations in respect of the Advance Licence should be discharged by export of finished products without availing the facility under Rule 18 or Rule 19(2) of the Central Excise Rules, 2002 and of these conditions are breached, as according to Department, facility of input duty rebate under Rule 18 of Central Excise Rules, 2002 is equivalent to cash refund of accumulated cenvat credit under Rule 5 of Cenvat Credit Rules, 2004, then it is the b ..... X X X X Extracts X X X X X X X X Extracts X X X X
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