https://www.taxtmi.com/caselaws?id=90383 Duty could not be demanded from the consignor merely for non-production of rewarehousing certificates where motor vehicle parts were cleared under valid CT 2 certificates following Chapter X procedure. The exemption framework required compliance with the licence, bond, CT 2 and accounting requirements, and the goods were shown to have been supplied under that regime. Rules 156B and 173N, which related to warehousing and the self-removal system, did not govern these clearances. On that basis, the absence of rewarehousing certificates alone did not fasten duty liability, and the demand was unsustainable against the assessee. en-us Fri, 04 Apr 1997 00:00:00 +0530 Fri, 07 Oct 2011 10:39:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=90383 Duty could not be demanded from the consignor merely for non-production of rewarehousing certificates where motor vehicle parts were cleared under valid CT 2 certificates following Chapter X procedure. The exemption framework required compliance with the licence, bond, CT 2 and accounting requirements, and the goods were shown to have been supplied under that regime. Rules 156B and 173N, which related to warehousing and the self-removal system, did not govern these clearances. On that basis, the absence of rewarehousing certificates alone did not fasten duty liability, and the demand was unsustainable against the assessee. Case-Laws Central Excise Fri, 04 Apr 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=90383