https://www.taxtmi.com/caselaws?id=105350 Clearances of nylon yarn without payment of duty under Rule 191BB, for use in the manufacture and export of nylon tyre cord fabrics, were not treated as exempted goods merely because no duty was paid. The Tribunal accepted that Rule 57C did not apply where the removal was export-linked and made under a procedure intended to facilitate export, since such goods were not equivalent to goods exempted from the whole of duty or chargeable at nil rate. It also noted that the intermediate duty would in any event be rebate-eligible and that the arrangement was revenue neutral. On that basis, the duty demand on the intermediate nylon yarn was held unsustainable. en-us Thu, 11 Oct 2001 00:00:00 +0530 Mon, 05 Mar 2012 13:41:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=105350 Clearances of nylon yarn without payment of duty under Rule 191BB, for use in the manufacture and export of nylon tyre cord fabrics, were not treated as exempted goods merely because no duty was paid. The Tribunal accepted that Rule 57C did not apply where the removal was export-linked and made under a procedure intended to facilitate export, since such goods were not equivalent to goods exempted from the whole of duty or chargeable at nil rate. It also noted that the intermediate duty would in any event be rebate-eligible and that the arrangement was revenue neutral. On that basis, the duty demand on the intermediate nylon yarn was held unsustainable. Case-Laws Central Excise Thu, 11 Oct 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=105350