https://www.taxtmi.com/caselaws?id=44296 Rule 96DD and Rule 96ZI, read with Notification No. 211/82-C.E., permit cotton fabrics to be removed for embroidery without prior payment of base-fabric excise duty, and they do not require such duty to be paid merely because the fabrics enter the embroidery process. The notification's proviso makes embroidery duty additional to the duty otherwise leviable on base fabrics, but it does not fix the time of payment or displace export under bond. Rebate under the export scheme does not justify recovery of base-fabric duty. The demand notices and recovery orders for duty on embroidered cotton fabrics exported under bond are therefore stated to be unsustainable. en-us Wed, 07 Feb 1996 00:00:00 +0530 Fri, 25 Jun 2010 12:57:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=44296 Rule 96DD and Rule 96ZI, read with Notification No. 211/82-C.E., permit cotton fabrics to be removed for embroidery without prior payment of base-fabric excise duty, and they do not require such duty to be paid merely because the fabrics enter the embroidery process. The notification's proviso makes embroidery duty additional to the duty otherwise leviable on base fabrics, but it does not fix the time of payment or displace export under bond. Rebate under the export scheme does not justify recovery of base-fabric duty. The demand notices and recovery orders for duty on embroidered cotton fabrics exported under bond are therefore stated to be unsustainable. Case-Laws Central Excise Wed, 07 Feb 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=44296