https://www.taxtmi.com/caselaws?id=777998 CESTAT (Hyderabad) - AT allowed the appeal and set aside the impugned order. The tribunal held the exemption notification did not mandate that exported jewellery must be manufactured only from imported gold; the SCN and order wrongly read CBEC Circular No.27/2016 into the notification. The FTP permits duty-free gold procurement either in advance or as replenishment after export, and circulars cannot add conditions to the subordinate legislation. The demand of duty, interest and penalties based on that misconception was quashed. en-us Mon, 08 Sep 2025 00:00:00 +0530 Tue, 09 Sep 2025 08:38:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=777998 CESTAT (Hyderabad) - AT allowed the appeal and set aside the impugned order. The tribunal held the exemption notification did not mandate that exported jewellery must be manufactured only from imported gold; the SCN and order wrongly read CBEC Circular No.27/2016 into the notification. The FTP permits duty-free gold procurement either in advance or as replenishment after export, and circulars cannot add conditions to the subordinate legislation. The demand of duty, interest and penalties based on that misconception was quashed. Case-Laws Customs Mon, 08 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=777998