Export under bond now covers all export goods, allowing bond-based export without payment of duty under amended notification. The Central Government, under rule 13 of the Central Excise Rules, 1944, amends Notification No. 47/94 by substituting in the Table, column (2), the words referring to excisable goods under the Central Excise Tariff Act with the words 'All export goods,' thereby extending the notification's scope to cover all goods exported under bond without payment of duty.
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Provisions expressly mentioned in the judgment/order text.
Export under bond now covers all export goods, allowing bond-based export without payment of duty under amended notification.
The Central Government, under rule 13 of the Central Excise Rules, 1944, amends Notification No. 47/94 by substituting in the Table, column (2), the words referring to excisable goods under the Central Excise Tariff Act with the words "All export goods," thereby extending the notification's scope to cover all goods exported under bond without payment of duty.
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