https://www.taxtmi.com/caselaws?id=2703 The Tribunal held that clearances under para 9.10(b) of the Exim Policy are akin to physical exports, entitling them to benefits under relevant Notifications. Clearances under para 9.10(b) should be treated as physical exports, making them eligible for the benefits of Notification No. 20/98-CE, subject to specified conditions. Goods cleared with permission from the Development Commissioner were deemed not eligible for exemption under Notification No. 125/84-CE, as they were considered allowed for sale in India, attracting excise duty under the Central Excise Act. The Original Bench was directed for further action based on the Tribunal's analysis. en-us Thu, 23 Aug 2007 00:00:00 +0530 Wed, 16 Apr 2008 10:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=2703 The Tribunal held that clearances under para 9.10(b) of the Exim Policy are akin to physical exports, entitling them to benefits under relevant Notifications. Clearances under para 9.10(b) should be treated as physical exports, making them eligible for the benefits of Notification No. 20/98-CE, subject to specified conditions. Goods cleared with permission from the Development Commissioner were deemed not eligible for exemption under Notification No. 125/84-CE, as they were considered allowed for sale in India, attracting excise duty under the Central Excise Act. The Original Bench was directed for further action based on the Tribunal's analysis. Case-Laws Central Excise Thu, 23 Aug 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=2703