https://www.taxtmi.com/caselaws?id=78308 Notification No. 43/2001-C.E. was applied to clearances made under ARE-3 for export-related use, where the exporters had filed the requisite Annexure-I applications before the jurisdictional Central Excise officer. The invoices on the job-worker's principal were treated as being only for recovery of conversion charges, and the goods were found to have been cleared in the manner contemplated by the notification. The Revenue's objection based on procedural lapse was rejected, the exemption benefit was held available, and the duty demand and penalty were set aside. en-us Tue, 06 Apr 2010 00:00:00 +0530 Sat, 13 Nov 2010 13:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=78308 Notification No. 43/2001-C.E. was applied to clearances made under ARE-3 for export-related use, where the exporters had filed the requisite Annexure-I applications before the jurisdictional Central Excise officer. The invoices on the job-worker's principal were treated as being only for recovery of conversion charges, and the goods were found to have been cleared in the manner contemplated by the notification. The Revenue's objection based on procedural lapse was rejected, the exemption benefit was held available, and the duty demand and penalty were set aside. Case-Laws Customs Tue, 06 Apr 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=78308