https://www.taxtmi.com/caselaws?id=99242 Exemption for tyres and tubes was treated as attaching at the time of clearance from the manufacturer's factory, so a later withdrawal of the notification did not defeat the benefit already accrued on the 13 consignments cleared while the exemption was in force; the end-use condition was regarded as a post-clearance requirement, and duty could not be demanded from the appellant for those clearances. For the five consignments cleared after withdrawal, Rule 196 was held inapplicable against the end-user because it governs goods not duly accounted for under the Chapter X procedure, and any liability lay with the clearing manufacturer rather than the appellant. en-us Fri, 20 Oct 2000 00:00:00 +0530 Wed, 25 Jan 2012 16:51:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=99242 Exemption for tyres and tubes was treated as attaching at the time of clearance from the manufacturer's factory, so a later withdrawal of the notification did not defeat the benefit already accrued on the 13 consignments cleared while the exemption was in force; the end-use condition was regarded as a post-clearance requirement, and duty could not be demanded from the appellant for those clearances. For the five consignments cleared after withdrawal, Rule 196 was held inapplicable against the end-user because it governs goods not duly accounted for under the Chapter X procedure, and any liability lay with the clearing manufacturer rather than the appellant. Case-Laws Central Excise Fri, 20 Oct 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=99242