https://www.taxtmi.com/caselaws?id=152466 Where the applicable export policy permits domestic tariff area clearance of by-products within the prescribed export-linked limit and the required net foreign exchange earning condition is satisfied, concessional duty under the exemption framework is available. The record indicated that the export-linked limit was not disputed and that the net foreign exchange earning requirement had been fulfilled, including confirmation from the Development Commissioner. On that basis, the by-product clearances were treated as covered by the exemption notification, and the duty demand and penalty could not survive. en-us Tue, 10 Nov 2009 00:00:00 +0530 Thu, 04 Jul 2013 14:18:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=152466 Where the applicable export policy permits domestic tariff area clearance of by-products within the prescribed export-linked limit and the required net foreign exchange earning condition is satisfied, concessional duty under the exemption framework is available. The record indicated that the export-linked limit was not disputed and that the net foreign exchange earning requirement had been fulfilled, including confirmation from the Development Commissioner. On that basis, the by-product clearances were treated as covered by the exemption notification, and the duty demand and penalty could not survive. Case-Laws Central Excise Tue, 10 Nov 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=152466