https://www.taxtmi.com/caselaws?id=388308 Supplies made under an international competitive bidding project financed by a notified multilateral agency were treated as deemed exports under the Foreign Trade Policy, with terminal excise duty exemption flowing from clause 8.3(c) read with Rule 19 of the Central Excise Rules, 2002 and Notification No. 43/2001-C.E. (N.T.). Compliance with Notification No. 12/2012-C.E. was not the governing test for denying that benefit, because the relevant entitlement arose from the Foreign Trade Policy regime and the Rule 19 notification framework. On that basis, the denial of terminal excise duty exemption for the transformer supplies was unsustainable. en-us Mon, 01 Apr 2019 00:00:00 +0530 Wed, 13 Nov 2019 10:06:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=388308 Supplies made under an international competitive bidding project financed by a notified multilateral agency were treated as deemed exports under the Foreign Trade Policy, with terminal excise duty exemption flowing from clause 8.3(c) read with Rule 19 of the Central Excise Rules, 2002 and Notification No. 43/2001-C.E. (N.T.). Compliance with Notification No. 12/2012-C.E. was not the governing test for denying that benefit, because the relevant entitlement arose from the Foreign Trade Policy regime and the Rule 19 notification framework. On that basis, the denial of terminal excise duty exemption for the transformer supplies was unsustainable. Case-Laws Central Excise Mon, 01 Apr 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=388308