https://www.taxtmi.com/caselaws?id=294647 Clearances of jute yarn to the Domestic Tariff Area were examined against Foreign Trade Policy conditions for retention of exemption under Notification No. 23/2003-CE. The record indicated that the assessee relied on paragraph 6.8(h) based on positive NFE, supported by correspondence with the Development Commissioner and departmental acknowledgment of compliance, while the notices did not establish breach of the raw-material condition. On that basis, the exemption was held available and the duty demand under the Central Excise Act was not sustainable. en-us Thu, 25 Jul 2019 00:00:00 +0530 Mon, 26 Apr 2021 10:16:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=294647 Clearances of jute yarn to the Domestic Tariff Area were examined against Foreign Trade Policy conditions for retention of exemption under Notification No. 23/2003-CE. The record indicated that the assessee relied on paragraph 6.8(h) based on positive NFE, supported by correspondence with the Development Commissioner and departmental acknowledgment of compliance, while the notices did not establish breach of the raw-material condition. On that basis, the exemption was held available and the duty demand under the Central Excise Act was not sustainable. Case-Laws Central Excise Thu, 25 Jul 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=294647