2000 (1) TMI 361

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.... Shri S.R. Iyengar, Advocate, for the Respondents. [Order per : Gowri Shankar, Member (T)]. -  The question for consideration in this appeal by the department is entitlement to the benefit of notification 217/86 of lead used in the manufacture of grey oxide which was captively used in the same factory for the manufacture of electric storage batteries. These batteries were exported un....

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....5 in support of its contention that goods exported under bond under rule 30 are in fact exempted from duty. However, the Supreme Court in Hindustan Petroleum Corporation v. CCE - 1995 (77) E.L.T. 256 did not accept this interpretation of the Calcutta High Court but preferred to accept the reasoning in the judgement of the Delhi High Court in Hindustan Aluminium Corporation v. Superintendent - 1981....