Export under Rule 19: goods made from duty free inputs must be exported under export without payment procedures per clarificatory amendment. Goods manufactured using materials procured without payment of duty under Notification No.43/2001 C.E.(N.T.) must be exported under Rule 19(1) of the Central Excise Rules and subject to the conditions, safeguards and procedures of Rule 19(3); a clarificatory amendment to the notification makes this position explicit and excludes export under rebate procedures.
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 Rule 19: goods made from duty free inputs must be exported under export without payment procedures per clarificatory amendment.
Goods manufactured using materials procured without payment of duty under Notification No.43/2001 C.E.(N.T.) must be exported under Rule 19(1) of the Central Excise Rules and subject to the conditions, safeguards and procedures of Rule 19(3); a clarificatory amendment to the notification makes this position explicit and excludes export under rebate procedures.
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