Export condition under duty-free raw material notification satisfied by proof of export of finished goods, not personal export by manufacturer.

Notification No. 43/2001 was construed as requiring proof that goods manufactured from duty-free raw materials were exported, not that the appellant itself must have effected the export. The excise permission allowed duty-free raw materials to be cleared for further processing for export, and the appellant satisfied the authority by furnishing proof of export of the finished goods. Read in light of the notification's object, the export condition was treated as met even though the appellant was not the exporter. The demand therefore did not survive and the appeal was allowed.

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Issues: Whether the condition in Notification No. 43/2001 dated 26.6.2001 required export to be effected only by the appellant, or whether furnishing proof of export of the goods manufactured from duty-free raw materials was sufficient.

Analysis: The permission granted by the excise authority allowed clearance of duty-free raw materials for further processing for export. The appellant furnished proof of export and satisfied the authority about the export of the finished goods. The notification was construed in light of its object, namely export of goods manufactured using duty-free raw materials, and not as insisting that the appellant alone must be the exporter.

Conclusion: The requirement stood satisfied by proof of export of the goods, even though export was not made by the appellant personally. The demand did not survive and the appeal was allowed.

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