https://www.taxtmi.com/caselaws?id=44290 A saving clause in an export-control order preserved only pre-existing, approved export rights and did not create a new entitlement to export unapproved goods; export of non-basmati rice therefore remained subject to the regulatory regime and related licensing conditions. The licensing authority could validly impose a minimum export price and registration-cum-allocation requirement for such exports. An amended industrial licence could also require export of edible rice bran oil, and domestic clearances by a 100% export oriented unit attracted excise duty and interest under the statute, notwithstanding interim orders. The unit was also held liable for the price differential on rice exported under conditional relief. en-us Tue, 30 Apr 1996 00:00:00 +0530 Wed, 09 Jul 2014 15:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=44290 A saving clause in an export-control order preserved only pre-existing, approved export rights and did not create a new entitlement to export unapproved goods; export of non-basmati rice therefore remained subject to the regulatory regime and related licensing conditions. The licensing authority could validly impose a minimum export price and registration-cum-allocation requirement for such exports. An amended industrial licence could also require export of edible rice bran oil, and domestic clearances by a 100% export oriented unit attracted excise duty and interest under the statute, notwithstanding interim orders. The unit was also held liable for the price differential on rice exported under conditional relief. Case-Laws Central Excise Tue, 30 Apr 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=44290