https://www.taxtmi.com/caselaws?id=83369 Goods removed without payment of duty under bond for further processing and returned to the originating factory are treated as removals under bond, not as clearances for home consumption. Reading Rule 96D with Rules 9 and 49 of the Central Excise Rules, 1944, the majority held that such bonded removals could not be included in the aggregate value of clearances for home consumption for exemption under Notifications No. 80/80-C.E. and 83/83-C.E. The dissenting view was that removal under bond still amounted to a clearance and the value should be included, but the ratio states that the bonded removals fall outside the aggregate home-consumption clearance value. en-us Wed, 06 Jul 1994 00:00:00 +0530 Wed, 13 Jul 2011 10:35:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=83369 Goods removed without payment of duty under bond for further processing and returned to the originating factory are treated as removals under bond, not as clearances for home consumption. Reading Rule 96D with Rules 9 and 49 of the Central Excise Rules, 1944, the majority held that such bonded removals could not be included in the aggregate value of clearances for home consumption for exemption under Notifications No. 80/80-C.E. and 83/83-C.E. The dissenting view was that removal under bond still amounted to a clearance and the value should be included, but the ratio states that the bonded removals fall outside the aggregate home-consumption clearance value. Case-Laws Central Excise Wed, 06 Jul 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=83369