https://www.taxtmi.com/caselaws?id=111438 Goods cleared without duty for export under Rule 13 of the Central Excise Rules, 1944, and later returned to the factory when export did not take place, were not liable to duty merely because they came back under D-3 declarations. The Tribunal treated the export clearance and subsequent re-entry of the same goods as insufficient to sustain a duty demand on the returned quantity. It held that duty would arise only when such goods are cleared again from the factory in the ordinary course. The duty demand on the returned export goods was therefore not sustainable. en-us Wed, 11 Feb 2004 00:00:00 +0530 Mon, 23 Apr 2012 15:15:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=111438 Goods cleared without duty for export under Rule 13 of the Central Excise Rules, 1944, and later returned to the factory when export did not take place, were not liable to duty merely because they came back under D-3 declarations. The Tribunal treated the export clearance and subsequent re-entry of the same goods as insufficient to sustain a duty demand on the returned quantity. It held that duty would arise only when such goods are cleared again from the factory in the ordinary course. The duty demand on the returned export goods was therefore not sustainable. Case-Laws Central Excise Wed, 11 Feb 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=111438