Case law for Export of Raw materials as such without payment of Duty

[Guest]

Dear Sir,

Please send any supporting case laws or any rule that raw materials can be exported as such without payment of duty, As required Please explain,thanks and Regards.

[Rajagopalan Ranganathan]

Sir,

As per para 3.4 of CBEC Manual of Supplementary Instructions, there is no bar for a manufacturer to remove the inputs or capital goods as such for export under bond. Procedure prescribed under rule 19 of Central Excise .Rules, 2002 and Notification Nos. 42/2001-Central Excise (N.T.) to 45/2001-Central Excise (N.T.), all dated 26th June, 2001 issued under rule 19 of Central Excise .Rules, 2002 is to be followed for export of inputs.

AI Summary

Export under bond permits duty-free removal of inputs where prescribed Central Excise procedures and notifications are complied with. Export of raw materials as such without payment of duty is permitted where manufacturers remove inputs or capital goods for export under bond, subject to compliance with the procedural framework in the Central Excise rules and implementing notifications; administrative guidance in the CBEC manual confirms there is no bar to such duty-free removal provided the prescribed bond, documentation and formalities are followed.