https://www.taxtmi.com/caselaws?id=51865 The appellant, engaged in manufacturing air-conditioning machinery, faced denial of exemption on goods sent to export processing zones. Despite reliance on Tribunal decisions, the Tribunal ruled that since the products sent were not liable to duty, the exemption did not apply. The Tribunal emphasized that the exemption notifications clearly exempted the goods sent. The appellant's arguments regarding the applicability of exemption notifications and interpretation of rules were also dismissed. However, the appellant succeeded based on the limitation aspect, leading to the appeal being allowed, the impugned order set aside, and consequential relief granted. en-us Thu, 24 Apr 2003 00:00:00 +0530 Wed, 29 Sep 2010 09:51:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=51865 The appellant, engaged in manufacturing air-conditioning machinery, faced denial of exemption on goods sent to export processing zones. Despite reliance on Tribunal decisions, the Tribunal ruled that since the products sent were not liable to duty, the exemption did not apply. The Tribunal emphasized that the exemption notifications clearly exempted the goods sent. The appellant's arguments regarding the applicability of exemption notifications and interpretation of rules were also dismissed. However, the appellant succeeded based on the limitation aspect, leading to the appeal being allowed, the impugned order set aside, and consequential relief granted. Case-Laws Central Excise Thu, 24 Apr 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=51865