https://www.taxtmi.com/caselaws?id=88964 CEGAT, Calcutta held that exemption under Notification No. 203/92-Cus. could not be denied on undisclosed market-enquiry material or on new grounds not set out in the show cause notice. The department was bound by the original case and the earlier remand direction requiring disclosure of the material relied on. The Tribunal also held that Explanation (iii) did not require physical incorporation of the imported goods in the export product; it was enough that the goods were commercially usable for that purpose. The denial of the exemption was therefore unsustainable, and the notification benefit was admissible. en-us Wed, 17 Sep 1997 00:00:00 +0530 Thu, 22 Sep 2011 15:26:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=88964 CEGAT, Calcutta held that exemption under Notification No. 203/92-Cus. could not be denied on undisclosed market-enquiry material or on new grounds not set out in the show cause notice. The department was bound by the original case and the earlier remand direction requiring disclosure of the material relied on. The Tribunal also held that Explanation (iii) did not require physical incorporation of the imported goods in the export product; it was enough that the goods were commercially usable for that purpose. The denial of the exemption was therefore unsustainable, and the notification benefit was admissible. Case-Laws Central Excise Wed, 17 Sep 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=88964