https://www.taxtmi.com/caselaws?id=84276 The proviso to Notification No. 217/86-C.E. did not deny input exemption for aluminium billets used to make extrusions cleared to export units and free trade zone units, because the final products were not wholly exempt or nil-rated in substance but were dutiable goods cleared under export-related notifications. Notification No. 33/92-C.E. was treated as clarificatory and therefore retrospective, supporting that construction of the exemption. Non-execution of bond in some clearances was only a procedural lapse and did not defeat the substantive exemption; the duty demands were therefore unsustainable. en-us Thu, 20 Apr 1995 00:00:00 +0530 Wed, 20 Jul 2011 18:12:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=84276 The proviso to Notification No. 217/86-C.E. did not deny input exemption for aluminium billets used to make extrusions cleared to export units and free trade zone units, because the final products were not wholly exempt or nil-rated in substance but were dutiable goods cleared under export-related notifications. Notification No. 33/92-C.E. was treated as clarificatory and therefore retrospective, supporting that construction of the exemption. Non-execution of bond in some clearances was only a procedural lapse and did not defeat the substantive exemption; the duty demands were therefore unsustainable. Case-Laws Central Excise Thu, 20 Apr 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=84276