https://www.taxtmi.com/caselaws?id=95678 Export clearances to Nepal did not amount to an exercise of the option under Notification No. 1/93-CE para 4, because para 1 applies only to clearances for home consumption and the explanation merely includes exports to Bhutan or Nepal for slab computation. Payment of duty on such exports therefore did not convert them into home-consumption clearances by deeming fiction, so the assessee remained eligible for exemption on subsequent domestic clearances in the same financial year. en-us Tue, 25 Jul 2000 00:00:00 +0530 Wed, 14 Dec 2011 12:12:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=95678 Export clearances to Nepal did not amount to an exercise of the option under Notification No. 1/93-CE para 4, because para 1 applies only to clearances for home consumption and the explanation merely includes exports to Bhutan or Nepal for slab computation. Payment of duty on such exports therefore did not convert them into home-consumption clearances by deeming fiction, so the assessee remained eligible for exemption on subsequent domestic clearances in the same financial year. Case-Laws Central Excise Tue, 25 Jul 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=95678