https://www.taxtmi.com/caselaws?id=203945 Notification No. 22/2003-C.E. was read to permit a user industry engaged in processing agricultural products or in manufacturing and packaging articles for export to take specified goods to contract farmers' fields and farms for production or activities connected with production, and to bring back the produce for export. On that construction, movement of insecticides to contract farmers' fields fell within the notification's scope. The prior order dropping proceedings was therefore treated as support for the appellant's position, and a prima facie case was found for waiver of pre-deposit and stay of recovery. en-us Mon, 06 Dec 2010 00:00:00 +0530 Mon, 27 Jun 2011 11:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=203945 Notification No. 22/2003-C.E. was read to permit a user industry engaged in processing agricultural products or in manufacturing and packaging articles for export to take specified goods to contract farmers' fields and farms for production or activities connected with production, and to bring back the produce for export. On that construction, movement of insecticides to contract farmers' fields fell within the notification's scope. The prior order dropping proceedings was therefore treated as support for the appellant's position, and a prima facie case was found for waiver of pre-deposit and stay of recovery. Case-Laws Central Excise Mon, 06 Dec 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=203945