https://www.taxtmi.com/caselaws?id=1742 Valuation of export goods under Section 4A of the Central Excise Act was discussed in a stay application concerning whether the provision, which applies to goods cleared for home consumption, governed exports to Bhutan. The Tribunal found prima facie merit in the contention that Section 4A was not applicable to such export clearances and treated that merits position as sufficient to support interim relief. On that basis, the appellants were held entitled to complete waiver of the disputed amount pending disposal of the appeal. en-us Fri, 02 Feb 2007 00:00:00 +0530 Tue, 15 Apr 2008 09:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=1742 Valuation of export goods under Section 4A of the Central Excise Act was discussed in a stay application concerning whether the provision, which applies to goods cleared for home consumption, governed exports to Bhutan. The Tribunal found prima facie merit in the contention that Section 4A was not applicable to such export clearances and treated that merits position as sufficient to support interim relief. On that basis, the appellants were held entitled to complete waiver of the disputed amount pending disposal of the appeal. Case-Laws Central Excise Fri, 02 Feb 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=1742