https://www.taxtmi.com/caselaws?id=121921 Clearances of nylon yarn made without duty under Rule 191BB and Notification No. 33/90-C.E. (N.T.) remained eligible for exemption where the buyer and supplier held valid permissions and complied with the prescribed procedure at the time of clearance. Subsequent prospective withdrawal of the buyer's permission did not invalidate completed transactions. Nylon tyre cord fabrics cleared to an advance licence holder also did not attract duty where they were used to manufacture tyres exported in fulfilment of the export obligation. The duty demands were therefore unsustainable, and the entire demand was set aside. en-us Mon, 18 Jun 2007 00:00:00 +0530 Tue, 07 Aug 2012 12:24:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=121921 Clearances of nylon yarn made without duty under Rule 191BB and Notification No. 33/90-C.E. (N.T.) remained eligible for exemption where the buyer and supplier held valid permissions and complied with the prescribed procedure at the time of clearance. Subsequent prospective withdrawal of the buyer's permission did not invalidate completed transactions. Nylon tyre cord fabrics cleared to an advance licence holder also did not attract duty where they were used to manufacture tyres exported in fulfilment of the export obligation. The duty demands were therefore unsustainable, and the entire demand was set aside. Case-Laws Central Excise Mon, 18 Jun 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=121921