https://www.taxtmi.com/caselaws?id=110563 Intermediate goods used in export production may be cleared without payment of duty under the export exemption notification even where substantial processing is done through job work. Rule 13 of the Central Excise Rules and the related notification were intended to allow removal of duty-unpaid goods for export manufacture and to avoid adding duty-related costs to exported goods. Because the final products were admittedly exported and the Board's clarification supported that position, the exemption could not be denied merely on the ground that the exporters did not themselves perform all manufacturing processes. en-us Tue, 25 Nov 2003 00:00:00 +0530 Tue, 17 Apr 2012 14:37:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=110563 Intermediate goods used in export production may be cleared without payment of duty under the export exemption notification even where substantial processing is done through job work. Rule 13 of the Central Excise Rules and the related notification were intended to allow removal of duty-unpaid goods for export manufacture and to avoid adding duty-related costs to exported goods. Because the final products were admittedly exported and the Board's clarification supported that position, the exemption could not be denied merely on the ground that the exporters did not themselves perform all manufacturing processes. Case-Laws Central Excise Tue, 25 Nov 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=110563