https://www.taxtmi.com/caselaws?id=114968 Goods manufactured in a 100% export oriented undertaking and cleared to Bhutan remained exempt from central excise duty under Notification No. 125/84-C.E., because the notification exempted such goods unless they were allowed to be sold in India. Clearance to Bhutan was not a sale in India, as Bhutan is a sovereign State. A rupee-realisation condition drawn from export procedure under Rule 13 and Notification No. 150/81-C.E. could not restrict the separate exemption under Notification No. 125/84-C.E., and a circular could not impose a duty liability absent such a restriction in the notification itself. en-us Mon, 14 Feb 2005 00:00:00 +0530 Tue, 22 May 2012 16:31:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=114968 Goods manufactured in a 100% export oriented undertaking and cleared to Bhutan remained exempt from central excise duty under Notification No. 125/84-C.E., because the notification exempted such goods unless they were allowed to be sold in India. Clearance to Bhutan was not a sale in India, as Bhutan is a sovereign State. A rupee-realisation condition drawn from export procedure under Rule 13 and Notification No. 150/81-C.E. could not restrict the separate exemption under Notification No. 125/84-C.E., and a circular could not impose a duty liability absent such a restriction in the notification itself. Case-Laws Central Excise Mon, 14 Feb 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=114968