https://www.taxtmi.com/caselaws?id=268226 The Tribunal held that the appellants were eligible for the exemption under Notification No. 44/2001-CE (NT) for intermediate goods used in deemed export projects. The Tribunal rejected the Revenue's narrow interpretation, emphasizing the proviso's applicability to deemed exports. The appellants complied with Rule 19 and the Foreign Trade Policy, entitling them to the exemption. Consequently, the demand for duty, interest, and penalty was set aside, and the appeal was allowed. en-us Tue, 22 Sep 2015 00:00:00 +0530 Wed, 08 Feb 2017 11:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=268226 The Tribunal held that the appellants were eligible for the exemption under Notification No. 44/2001-CE (NT) for intermediate goods used in deemed export projects. The Tribunal rejected the Revenue's narrow interpretation, emphasizing the proviso's applicability to deemed exports. The appellants complied with Rule 19 and the Foreign Trade Policy, entitling them to the exemption. Consequently, the demand for duty, interest, and penalty was set aside, and the appeal was allowed. Case-Laws Central Excise Tue, 22 Sep 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=268226