https://www.taxtmi.com/caselaws?id=363670 Two issues required fresh examination: whether claimed two-star export house status and Paragraph 6.39.13 of the Handbook of Procedure permitted domestic tariff area clearance of by-products without Development Commissioner permission, and whether spent solvent was excisable with consequent duty liability. The tribunal noted that the lower authority had proceeded without considering the export house certificate and that the eligibility question under the applicable procedure was unresolved. It also found that the excisability of spent solvent had not been freshly examined on the available material. The impugned order was set aside and both issues were remitted for reconsideration. en-us Tue, 05 Jun 2018 00:00:00 +0530 Tue, 17 Jul 2018 07:08:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=363670 Two issues required fresh examination: whether claimed two-star export house status and Paragraph 6.39.13 of the Handbook of Procedure permitted domestic tariff area clearance of by-products without Development Commissioner permission, and whether spent solvent was excisable with consequent duty liability. The tribunal noted that the lower authority had proceeded without considering the export house certificate and that the eligibility question under the applicable procedure was unresolved. It also found that the excisability of spent solvent had not been freshly examined on the available material. The impugned order was set aside and both issues were remitted for reconsideration. Case-Laws Central Excise Tue, 05 Jun 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=363670