https://www.taxtmi.com/caselaws?id=165846 Goods cleared for export under bond under Rule 13 of the Central Excise Rules, 1944 were held not to carry a separate substantive exemption from duty. On a combined reading with Rule 12, export under bond operated in the same field as export with rebate, so the extent of relief under Rule 13 was not independent of the Rule 12 scheme of conditions, safeguards and limitations. Rule 13 was treated as a procedural additional mode of export, while Rule 8 was identified as the provision for substantive exemption by notification. The refund claims therefore failed and the appellate order was set aside. en-us Wed, 06 Jan 1982 00:00:00 +0530 Wed, 13 Aug 2014 13:02:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=165846 Goods cleared for export under bond under Rule 13 of the Central Excise Rules, 1944 were held not to carry a separate substantive exemption from duty. On a combined reading with Rule 12, export under bond operated in the same field as export with rebate, so the extent of relief under Rule 13 was not independent of the Rule 12 scheme of conditions, safeguards and limitations. Rule 13 was treated as a procedural additional mode of export, while Rule 8 was identified as the provision for substantive exemption by notification. The refund claims therefore failed and the appellate order was set aside. Case-Laws Central Excise Wed, 06 Jan 1982 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=165846