https://www.taxtmi.com/caselaws?id=102728 Rule 12 and Rule 13 of the Central Excise Rules, 1944 operated in different fields for ship stores supplied to foreign-going vessels. Lubricating oils were covered by a Rule 12 notification for rebate-based export, but that did not exclude export under a separate Rule 13 notification permitting mineral oils as stores for consumption on board foreign-going vessels. The Rule 13 route was not limited to particular goods and remained available despite the existence of a specific Rule 12 notification. On that basis, denial of export under bond for lubricating oils was unsustainable, and the duty demand was not maintainable. en-us Thu, 07 Mar 2002 00:00:00 +0530 Wed, 15 Feb 2012 18:07:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=102728 Rule 12 and Rule 13 of the Central Excise Rules, 1944 operated in different fields for ship stores supplied to foreign-going vessels. Lubricating oils were covered by a Rule 12 notification for rebate-based export, but that did not exclude export under a separate Rule 13 notification permitting mineral oils as stores for consumption on board foreign-going vessels. The Rule 13 route was not limited to particular goods and remained available despite the existence of a specific Rule 12 notification. On that basis, denial of export under bond for lubricating oils was unsustainable, and the duty demand was not maintainable. Case-Laws Central Excise Thu, 07 Mar 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=102728