https://www.taxtmi.com/caselaws?id=349285 The Bombay High Court considered whether an export certificate issued by the export agency could operate as a statutory exemption from excise duty on sugar diverted to the domestic tariff area, whether duty remained payable on sugar earmarked for export but sold in India, and whether the condition precedent under Rule 5 of the Sugar Export Promotion Rules, 1973 had to be examined. The appeals were admitted on the substantial questions of law, leaving those issues for determination. en-us Mon, 25 Sep 2017 00:00:00 +0530 Wed, 11 Oct 2017 06:09:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=349285 The Bombay High Court considered whether an export certificate issued by the export agency could operate as a statutory exemption from excise duty on sugar diverted to the domestic tariff area, whether duty remained payable on sugar earmarked for export but sold in India, and whether the condition precedent under Rule 5 of the Sugar Export Promotion Rules, 1973 had to be examined. The appeals were admitted on the substantial questions of law, leaving those issues for determination. Case-Laws Central Excise Mon, 25 Sep 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=349285