https://www.taxtmi.com/caselaws?id=326169 Duty foregone on duty-free PP bags procured under Notification No. 43/2001-CE(NT) was not recoverable where the bags were used to pack export goods, the goods were cleared under proper A.R.E. forms, and the export goods reached the port in the same packing. The notification required export of the goods processed with the bags, not export of the bags themselves. Because packing was part of the processing and the export goods were exported with Customs-endorsed evidence, the notification condition was satisfied. Removal of the bags at loading and their discard as scrap did not create a duty liability on the bags, and the demand was unsustainable. en-us Mon, 22 Feb 2016 00:00:00 +0530 Mon, 13 Feb 2017 17:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=326169 Duty foregone on duty-free PP bags procured under Notification No. 43/2001-CE(NT) was not recoverable where the bags were used to pack export goods, the goods were cleared under proper A.R.E. forms, and the export goods reached the port in the same packing. The notification required export of the goods processed with the bags, not export of the bags themselves. Because packing was part of the processing and the export goods were exported with Customs-endorsed evidence, the notification condition was satisfied. Removal of the bags at loading and their discard as scrap did not create a duty liability on the bags, and the demand was unsustainable. Case-Laws Central Excise Mon, 22 Feb 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=326169