https://www.taxtmi.com/caselaws?id=793914 Export exemption under customs and excise notifications was construed purposively to cover duty-free imported and indigenously procured capital goods used at an approved quarry site for excavation and processing of granite blocks, because quarrying was treated as an integral stage in manufacture of the exported granite articles. The benefit was therefore held admissible, as the goods were moved under approved bond procedures and the quarry operated as an additional EOU location. On limitation, regular approvals, permissions, bond compliance and continuing intimation to the department negatived suppression or diversion, so the extended period was not available. en-us Tue, 23 Jun 2026 00:00:00 +0530 Fri, 26 Jun 2026 07:07:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=793914 Export exemption under customs and excise notifications was construed purposively to cover duty-free imported and indigenously procured capital goods used at an approved quarry site for excavation and processing of granite blocks, because quarrying was treated as an integral stage in manufacture of the exported granite articles. The benefit was therefore held admissible, as the goods were moved under approved bond procedures and the quarry operated as an additional EOU location. On limitation, regular approvals, permissions, bond compliance and continuing intimation to the department negatived suppression or diversion, so the extended period was not available. Case-Laws Central Excise Tue, 23 Jun 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=793914