https://www.taxtmi.com/caselaws?id=167280 Clearance of light diesel oil and furnace oil from bonded stocks as ship's stores for foreign-going vessels was held dutiable for the relevant period because the goods were not cleared from duty-paid stocks and Rule 12 rebate notifications did not apply on their terms. Although additional excise duty stood exempted during the period, Notification No. 349/77 reduced the rebate otherwise available under Rule 12 only for duty-paid clearances, while Rule 13 permitted export without payment of duty from bond or a licensed factory only in the manner contemplated by the export rebate framework. The Tribunal followed the Delhi High Court view that ship's stores exported from bond remained subject to the duty incidence required under that framework, and the appeals failed. en-us Tue, 19 Feb 1985 00:00:00 +0530 Mon, 15 Dec 2014 11:04:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=167280 Clearance of light diesel oil and furnace oil from bonded stocks as ship's stores for foreign-going vessels was held dutiable for the relevant period because the goods were not cleared from duty-paid stocks and Rule 12 rebate notifications did not apply on their terms. Although additional excise duty stood exempted during the period, Notification No. 349/77 reduced the rebate otherwise available under Rule 12 only for duty-paid clearances, while Rule 13 permitted export without payment of duty from bond or a licensed factory only in the manner contemplated by the export rebate framework. The Tribunal followed the Delhi High Court view that ship's stores exported from bond remained subject to the duty incidence required under that framework, and the appeals failed. Case-Laws Central Excise Tue, 19 Feb 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=167280