https://www.taxtmi.com/caselaws?id=95533 Inputs used in the manufacture of finished goods exported under bond remained eligible for Notification No. 217/86 because export under bond without payment of duty is not, by itself, an exemption from duty or a nil-rate situation. The notification's proviso applied only where final products were wholly exempt from duty or chargeable at nil duty, and goods exported under bond did not fall within that exclusion. The effect was that the benefit of the notification continued to apply to such inputs, with the appeal allowed. en-us Fri, 10 Sep 1999 00:00:00 +0530 Tue, 13 Dec 2011 12:35:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=95533 Inputs used in the manufacture of finished goods exported under bond remained eligible for Notification No. 217/86 because export under bond without payment of duty is not, by itself, an exemption from duty or a nil-rate situation. The notification's proviso applied only where final products were wholly exempt from duty or chargeable at nil duty, and goods exported under bond did not fall within that exclusion. The effect was that the benefit of the notification continued to apply to such inputs, with the appeal allowed. Case-Laws Central Excise Fri, 10 Sep 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=95533