https://www.taxtmi.com/caselaws?id=240847 Conditional exemption for naphtha supplied against international competitive bidding remained available where the supplier satisfied the prescribed pre-clearance concessional-duty requirements at removal. The supplier was not liable for differential duty merely because the buyer later used part of the goods otherwise than for manufacture of fertilizers, as end-use compliance was a post-clearance obligation of the user manufacturer. On that footing, no duty demand could be fastened on the supplier, and the penalty also could not survive once the duty demand failed. en-us Mon, 15 Apr 2013 00:00:00 +0530 Mon, 06 Jan 2014 12:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=240847 Conditional exemption for naphtha supplied against international competitive bidding remained available where the supplier satisfied the prescribed pre-clearance concessional-duty requirements at removal. The supplier was not liable for differential duty merely because the buyer later used part of the goods otherwise than for manufacture of fertilizers, as end-use compliance was a post-clearance obligation of the user manufacturer. On that footing, no duty demand could be fastened on the supplier, and the penalty also could not survive once the duty demand failed. Case-Laws Central Excise Mon, 15 Apr 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=240847