Export under bond requirement clarified as prospective; amendment does not apply to earlier exports. The amendment clarifies that goods manufactured or processed using materials obtained without payment of duty can only be exported under bond in terms of sub rule (1) of rule 19 of the Central Excise Rules, and that the amending notification applies prospectively from its issue and does not affect exports already effected; earlier circular guidance is modified accordingly and pending claims may be decided on that basis.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Export under bond requirement clarified as prospective; amendment does not apply to earlier exports.
The amendment clarifies that goods manufactured or processed using materials obtained without payment of duty can only be exported under bond in terms of sub rule (1) of rule 19 of the Central Excise Rules, and that the amending notification applies prospectively from its issue and does not affect exports already effected; earlier circular guidance is modified accordingly and pending claims may be decided on that basis.
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