https://www.taxtmi.com/caselaws?id=182402 Rule 13 of the Central Excise Rules, 1944 confined export-in-bond duty exemption to physical export, and the Karnataka HC treated deemed export as a separate class because the goods do not leave India. On that basis, the Court held that the rule-making authority was not required to extend the same exemption to deemed exports, and the classification did not offend Article 14. The challenge to Rule 13 therefore failed, and the distinction between physical export and deemed export was upheld as a valid fiscal classification. en-us Tue, 06 Jul 1999 00:00:00 +0530 Mon, 09 May 2016 18:31:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=182402 Rule 13 of the Central Excise Rules, 1944 confined export-in-bond duty exemption to physical export, and the Karnataka HC treated deemed export as a separate class because the goods do not leave India. On that basis, the Court held that the rule-making authority was not required to extend the same exemption to deemed exports, and the classification did not offend Article 14. The challenge to Rule 13 therefore failed, and the distinction between physical export and deemed export was upheld as a valid fiscal classification. Case-Laws Central Excise Tue, 06 Jul 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=182402