https://www.taxtmi.com/caselaws?id=110050 Goods exported under bond can be counted as duty paid clearances for computing the exemption under Notification No. 48/77-C.E. dated 1-4-1977. The notification limited exempt samples of medicaments to 4% of the total duty paid clearances of medicines in the preceding month and did not exclude exported medicines from that base. Exports under bond were treated on the same footing as exports under claim of rebate, because no duty was payable on such clearances. The exemption benefit was therefore available. en-us Fri, 17 Oct 2003 00:00:00 +0530 Fri, 13 Apr 2012 15:35:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=110050 Goods exported under bond can be counted as duty paid clearances for computing the exemption under Notification No. 48/77-C.E. dated 1-4-1977. The notification limited exempt samples of medicaments to 4% of the total duty paid clearances of medicines in the preceding month and did not exclude exported medicines from that base. Exports under bond were treated on the same footing as exports under claim of rebate, because no duty was payable on such clearances. The exemption benefit was therefore available. Case-Laws Central Excise Fri, 17 Oct 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=110050