1996 (7) TMI 233

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....ma, Member (T)]. - In the present appeal the point for determination is whether the goods exported to Nepal are eligible to the concession under Notification No. 175/86, dated 1-3-1986. 2. The facts of the case are that the appellants are a small scale unit. They cleared certain goods for export to Nepal. The duty involved on these goods amounted to Rs. 48,407.80. The Department alleged....

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....e unit, he was entitled to the benefit of the small scale exemption. The lower authorities, however, held that since Notification No. 175/86 was applicable to only goods cleared for home consumption, therefore, any goods cleared for export to Nepal will not be covered by the Notification No. 175/86, dated 1-3-1986 and therefore, confirmed the demand. 3. Against this order of the Collector ....

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....in para 21 of this order and submitted that it has been clearly brought out in this paragraph that the value of the goods exported cannot be added to the value of clearance for home consumption as home consumption is different from export and that the word 'use' in the Notification is for home consumption. The ld. DR, therefore, submitted that the demand confirmed by the lower authorities may be u....