https://www.taxtmi.com/caselaws?id=81088 Packsheets and stitching twine used to pack jute consignments exported under bond were treated as covered by the protection under Rule 13 of the Central Excise Rules, 1944, so no duty was payable on those packing materials when used for export consignments. The Tribunal followed its earlier decisions on the same provision and rejected the Department's view that packing materials fell outside Rule 13. The assessee's position was accepted and the Department's appeal failed. en-us Mon, 19 Mar 1990 00:00:00 +0530 Wed, 22 Jun 2011 13:51:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=81088 Packsheets and stitching twine used to pack jute consignments exported under bond were treated as covered by the protection under Rule 13 of the Central Excise Rules, 1944, so no duty was payable on those packing materials when used for export consignments. The Tribunal followed its earlier decisions on the same provision and rejected the Department's view that packing materials fell outside Rule 13. The assessee's position was accepted and the Department's appeal failed. Case-Laws Central Excise Mon, 19 Mar 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=81088