https://www.taxtmi.com/caselaws?id=340274 Exemption under Notification No. 43/2001-CE (N.T.) was available only if the duty-free HDPE bags were actually used for packing export goods. The record showed sales of soyabean de-oiled cakes to merchant exporters, but the invoices and clearance documents did not establish that those goods were packed in the duty-free bags or link the bags to the exported consignments. H Forms proved export of goods, yet they did not by themselves satisfy the notification conditions. In the absence of a direct evidentiary nexus between the procured packing material and the exports, entitlement to the duty-free benefit was not shown and the duty demand was sustained. en-us Thu, 09 Mar 2017 00:00:00 +0530 Sat, 10 Feb 2018 11:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=340274 Exemption under Notification No. 43/2001-CE (N.T.) was available only if the duty-free HDPE bags were actually used for packing export goods. The record showed sales of soyabean de-oiled cakes to merchant exporters, but the invoices and clearance documents did not establish that those goods were packed in the duty-free bags or link the bags to the exported consignments. H Forms proved export of goods, yet they did not by themselves satisfy the notification conditions. In the absence of a direct evidentiary nexus between the procured packing material and the exports, entitlement to the duty-free benefit was not shown and the duty demand was sustained. Case-Laws Central Excise Thu, 09 Mar 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=340274