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CESTAT allowed the appeal and set aside the impugned adjudicatory order. The Tribunal held that the exemption notification does not impose a condition that exported jewellery must be manufactured exclusively from imported gold; the show cause notice and adjudication erred by importing instructions from a CBEC circular into the notification. The Tribunal noted the FTP permits duty-free procurement of gold either in advance or as replenishment and that a Board circular constitutes administrative instruction to officers, not a legislative condition. Consequently the demand of duty, interest and penalties premised on the misconceived reading of the circular was unsustainable and was quashed.
CESTAT allowed the appeal and set aside the impugned adjudicatory order. The Tribunal held that the exemption notification does not impose a condition that exported jewellery must be manufactured exclusively from imported gold; the show cause notice and adjudication erred by importing instructions from a CBEC circular into the notification. The Tribunal noted the FTP permits duty-free procurement of gold either in advance or as replenishment and that a Board circular constitutes administrative instruction to officers, not a legislative condition. Consequently the demand of duty, interest and penalties premised on the misconceived reading of the circular was unsustainable and was quashed.
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