https://www.taxtmi.com/caselaws?id=50012 Explanation V to Notification No. 1/93-C.E. treated clearances for export to Bhutan or Nepal as part of clearances for home consumption. Because the language was clear and unqualified, no distinction could be read in between exports to Nepal against rupee payment and exports against foreign exchange payment. The value of such Nepal exports therefore had to be included in the aggregate value of clearances for home consumption, and the contrary contention was rejected. en-us Fri, 10 Mar 2000 00:00:00 +0530 Thu, 19 Aug 2010 11:40:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=50012 Explanation V to Notification No. 1/93-C.E. treated clearances for export to Bhutan or Nepal as part of clearances for home consumption. Because the language was clear and unqualified, no distinction could be read in between exports to Nepal against rupee payment and exports against foreign exchange payment. The value of such Nepal exports therefore had to be included in the aggregate value of clearances for home consumption, and the contrary contention was rejected. Case-Laws Central Excise Fri, 10 Mar 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=50012