Export exemption clarified: central excise notification excludes goods cleared for export, narrowing the exemption scope. The amendment adds a provision that nothing contained in this notification shall apply to the goods cleared for export, thereby excluding export consignments from the notification's benefit and narrowing the scope of miscellaneous exemptions under the principal central excise notification. The change is effected under statutory powers conferred by the Finance Act and the Central Excise Act and is given a stated commencement date.
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Provisions expressly mentioned in the judgment/order text.
Export exemption clarified: central excise notification excludes goods cleared for export, narrowing the exemption scope.
The amendment adds a provision that nothing contained in this notification shall apply to the goods cleared for export, thereby excluding export consignments from the notification's benefit and narrowing the scope of miscellaneous exemptions under the principal central excise notification. The change is effected under statutory powers conferred by the Finance Act and the Central Excise Act and is given a stated commencement date.
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