TaxTMI 
TaxTMI 
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.
Case law for Export of Raw materials as such without payment of Duty
16 Sep 2014 
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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. (AI Summary)
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. (AI Summary)