https://www.taxtmi.com/caselaws?id=333435 National Calamity Contingency Duty was discussed in relation to Partially Oriented Yarn cleared to 100% Export Oriented Units and yarn captively consumed for manufacture of export goods. The note explains that, under Notification No. 46/2003-CE dated 17.05.2003 and prior Tribunal rulings, such export-linked clearances were treated as outside the duty's reach in the relevant statutory setting. It also records that captive consumption for export manufacture followed the same precedent-based position, so the duty demand could not be sustained on either category of clearances. en-us Fri, 22 Jul 2016 00:00:00 +0530 Fri, 28 Oct 2016 14:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=333435 National Calamity Contingency Duty was discussed in relation to Partially Oriented Yarn cleared to 100% Export Oriented Units and yarn captively consumed for manufacture of export goods. The note explains that, under Notification No. 46/2003-CE dated 17.05.2003 and prior Tribunal rulings, such export-linked clearances were treated as outside the duty's reach in the relevant statutory setting. It also records that captive consumption for export manufacture followed the same precedent-based position, so the duty demand could not be sustained on either category of clearances. Case-Laws Central Excise Fri, 22 Jul 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=333435