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    <title>Notification 67/95 of C.E.Rule - Payment of extra duty</title>
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    <description>Exports of finished goods that leave the domestic market ordinarily preclude imposition of excise on those exported products and should not trigger additional excise liability on intermediate goods consumed in production for export; the show cause notice&#039;s grounds must be examined and relief sought through appropriate administrative channels rather than immediate payment absent clear legal justification.</description>
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      <description>Exports of finished goods that leave the domestic market ordinarily preclude imposition of excise on those exported products and should not trigger additional excise liability on intermediate goods consumed in production for export; the show cause notice&#039;s grounds must be examined and relief sought through appropriate administrative channels rather than immediate payment absent clear legal justification.</description>
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      <law>Central Excise</law>
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