https://www.taxtmi.com/caselaws?id=117388 Clearances by a 100% export-oriented unit against foreign exchange receipt were examined as to whether they constituted exports for duty purposes; the text states that export required physical removal of goods out of India, so domestic clearances could not be treated as exports. Exemption under Notification No. 125/84-C.E. was also considered unavailable because its proviso denied relief where goods were permitted to be sold in India. In view of conflicting Tribunal decisions on these points, the controversy was referred to a Larger Bench for authoritative determination, with no final adjudication on duty liability or exemption entitlement. en-us Thu, 19 Jan 2006 00:00:00 +0530 Fri, 22 Jun 2012 12:58:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=117388 Clearances by a 100% export-oriented unit against foreign exchange receipt were examined as to whether they constituted exports for duty purposes; the text states that export required physical removal of goods out of India, so domestic clearances could not be treated as exports. Exemption under Notification No. 125/84-C.E. was also considered unavailable because its proviso denied relief where goods were permitted to be sold in India. In view of conflicting Tribunal decisions on these points, the controversy was referred to a Larger Bench for authoritative determination, with no final adjudication on duty liability or exemption entitlement. Case-Laws Central Excise Thu, 19 Jan 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=117388