https://www.taxtmi.com/caselaws?id=121493 Export goods destroyed in an accidental lorry mishap before presentation of export documents for customs clearance are not treated as finally removed from the factory for duty purposes. In that context, the place of removal is the point at which customs presentation occurs, not the factory gate, so central excise duty remission remains available where destruction is due to an unavoidable accident before export clearance. A contrary earlier view was said not to govern because it did not consider the relevant statutory provisions in the same context. en-us Thu, 01 Mar 2007 00:00:00 +0530 Thu, 01 Feb 2024 10:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=121493 Export goods destroyed in an accidental lorry mishap before presentation of export documents for customs clearance are not treated as finally removed from the factory for duty purposes. In that context, the place of removal is the point at which customs presentation occurs, not the factory gate, so central excise duty remission remains available where destruction is due to an unavoidable accident before export clearance. A contrary earlier view was said not to govern because it did not consider the relevant statutory provisions in the same context. Case-Laws Central Excise Thu, 01 Mar 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=121493