https://www.taxtmi.com/caselaws?id=94519 Goods exported under bond under Rule 30 of the Central Excise Rules were treated as not exempted from duty for purposes of Notification No. 217/86-C.E.; on that basis, captive lead used in manufacturing grey oxide and electric storage batteries did not lose the notification benefit. The controlling view was that export without duty payment does not, by itself, amount to exemption from duty where the final product is exported under bond. The departmental objection therefore failed, and the notification benefit remained admissible. en-us Sat, 08 Jan 2000 00:00:00 +0530 Wed, 23 Nov 2011 11:23:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=94519 Goods exported under bond under Rule 30 of the Central Excise Rules were treated as not exempted from duty for purposes of Notification No. 217/86-C.E.; on that basis, captive lead used in manufacturing grey oxide and electric storage batteries did not lose the notification benefit. The controlling view was that export without duty payment does not, by itself, amount to exemption from duty where the final product is exported under bond. The departmental objection therefore failed, and the notification benefit remained admissible. Case-Laws Central Excise Sat, 08 Jan 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=94519