Export of resultant goods manufactured by using goods obtained without payment of duty under NTF. No.43/2001-CE(NT) - reg.

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....ted to state that doubts have been raised by field formations that whether goods manufactured using materials obtained without payment of duty for use in manufacture of export goods under notification No.43/2001-C.E.(N.T.) dated 26th June, 2001 as amended, can be exported under claim of rebate of duty under rule 18 of Central Excise Rules, 2002 or the goods so manufactured should be exported only ....

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....e materials received without payment of duty under notification No.43/2001-C.E.(N.T.) dated 26th June, 2001, as amended, issued under Rule 19(3) read with Rule 19(2) are required to be exported under rule 19(1) by observing the conditions, safeguards and procedures specified under rule 19(3) of Central Excise Rules, 2002. 3. In order to make the position explicit, a clarificatory amendment has ....