https://www.taxtmi.com/caselaws?id=99129 An exemption notification for goods cleared for home consumption was construed so that the deeming treatment of exports to Nepal or Bhutan operated only for limit computation and valuation, not as a full conversion of such exports into home-consumption clearances. On that basis, payment of duty on exports to Nepal did not amount to an election to forgo the benefit of Notification No. 1/93-C.E. for later domestic clearances. The assessee therefore retained the exemption for subsequent clearances for home consumption. en-us Thu, 10 Aug 2000 00:00:00 +0530 Wed, 25 Jan 2012 12:39:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=99129 An exemption notification for goods cleared for home consumption was construed so that the deeming treatment of exports to Nepal or Bhutan operated only for limit computation and valuation, not as a full conversion of such exports into home-consumption clearances. On that basis, payment of duty on exports to Nepal did not amount to an election to forgo the benefit of Notification No. 1/93-C.E. for later domestic clearances. The assessee therefore retained the exemption for subsequent clearances for home consumption. Case-Laws Central Excise Thu, 10 Aug 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=99129