https://www.taxtmi.com/caselaws?id=94222 Compliance with Chapter X conditions was mandatory for concessionary procurement of cut tobacco, and surplus goods could be cleared for export only with the prior approval of the proper officer under Rule 196A. Mere letters stating an intention to export did not constitute a request for, or grant of, such approval, and the requirement was treated as a substantive condition rather than a technical formality. Non-compliance therefore defeated the claimed exemption, and the duty demand and penalty were upheld. en-us Thu, 10 Jun 1999 00:00:00 +0530 Sat, 19 Nov 2011 18:38:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=94222 Compliance with Chapter X conditions was mandatory for concessionary procurement of cut tobacco, and surplus goods could be cleared for export only with the prior approval of the proper officer under Rule 196A. Mere letters stating an intention to export did not constitute a request for, or grant of, such approval, and the requirement was treated as a substantive condition rather than a technical formality. Non-compliance therefore defeated the claimed exemption, and the duty demand and penalty were upheld. Case-Laws Central Excise Thu, 10 Jun 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=94222