https://www.taxtmi.com/caselaws?id=106117 Additional excise duty on processed fabrics cleared for captive use in making export goods was held, in principle, not to arise where the goods were exported under bond under Rule 13(1)(b) and the export notification applied. Notification No. 67/95-C.E., however, was construed as covering only basic excise duty and not by itself as excluding additional excise duty. Because the record did not conclusively show whether the processed fabrics were used exclusively in export-bound made-up articles or whether any clearances entered the domestic tariff area, factual verification was required. The matter was remanded for that limited inquiry; if wholly exported under bond, no additional excise duty would be payable. en-us Thu, 03 Jan 2002 00:00:00 +0530 Mon, 12 Mar 2012 16:52:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=106117 Additional excise duty on processed fabrics cleared for captive use in making export goods was held, in principle, not to arise where the goods were exported under bond under Rule 13(1)(b) and the export notification applied. Notification No. 67/95-C.E., however, was construed as covering only basic excise duty and not by itself as excluding additional excise duty. Because the record did not conclusively show whether the processed fabrics were used exclusively in export-bound made-up articles or whether any clearances entered the domestic tariff area, factual verification was required. The matter was remanded for that limited inquiry; if wholly exported under bond, no additional excise duty would be payable. Case-Laws Central Excise Thu, 03 Jan 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=106117