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<h1>Tribunal rules Notification No. 217/86 applies to inputs in products exported under bond.</h1> The tribunal ruled in favor of the appellant, holding that Notification No. 217/86 applies to inputs used in manufacturing products exported under bond. ... Exemption The appeal addressed whether Notification No. 217/86 applies to inputs used in manufacturing products exported under bond. The tribunal ruled that the benefit of the notification is available in such cases, as exporting under bond does not constitute duty exemption. The appeal was allowed, with refund conditions based on a Supreme Court decision in Mafatlal Industries Ltd., 1997.
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