https://www.taxtmi.com/caselaws?id=752073 Newsprint cleared from a factory to a depot retained eligibility for the nil rate of duty under Notification No. 23/1998-CE where the goods remained newsprint covered by Chapter Note 4 to Chapter 48, were intended for newspaper printing, and were ultimately supplied against orders from newspapers registered under the Press and Registration of Books Act, 1867. Intermediate movement to the depot did not change the character of the goods or defeat the exemption, and the depot could constitute the place of removal for sale. On that basis, denial of the exemption was unsustainable, and the demand and penalty could not stand. en-us Thu, 02 May 2024 00:00:00 +0530 Thu, 02 May 2024 20:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=752073 Newsprint cleared from a factory to a depot retained eligibility for the nil rate of duty under Notification No. 23/1998-CE where the goods remained newsprint covered by Chapter Note 4 to Chapter 48, were intended for newspaper printing, and were ultimately supplied against orders from newspapers registered under the Press and Registration of Books Act, 1867. Intermediate movement to the depot did not change the character of the goods or defeat the exemption, and the depot could constitute the place of removal for sale. On that basis, denial of the exemption was unsustainable, and the demand and penalty could not stand. Case-Laws Central Excise Thu, 02 May 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=752073