https://www.taxtmi.com/caselaws?id=50946 Goods cleared without payment of duty under the export provisions were not exempted goods and were not goods chargeable at nil rate of duty for Rule 57CC purposes. The scheme of the Central Excise rules treated export clearances separately from exempted clearances under Section 5A notifications, and the credit mechanism also recognised export use as a distinct category. Rule 57CC therefore did not apply to such clearances made under Rule 13 and Notification No. 47/94. en-us Tue, 11 Sep 2001 00:00:00 +0530 Mon, 20 Sep 2010 17:01:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=50946 Goods cleared without payment of duty under the export provisions were not exempted goods and were not goods chargeable at nil rate of duty for Rule 57CC purposes. The scheme of the Central Excise rules treated export clearances separately from exempted clearances under Section 5A notifications, and the credit mechanism also recognised export use as a distinct category. Rule 57CC therefore did not apply to such clearances made under Rule 13 and Notification No. 47/94. Case-Laws Central Excise Tue, 11 Sep 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=50946