1984 (6) TMI 249

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....l) from Bombay Airport as aircraft stores to foreign bound aircraft under bond under Rule 13 of Central Excise Rules, 1944. In his order, the Assistant Collector says - In this connection it may be observed that in case of petroleum products including Superior Kerosene (T.I. 7) supplied as aircraft stores under bond under Rule 13 of Central Excise Rules, 1944, the quantum of duty which is not rebated when goods are cleared on payment of duty under Rule 12 in terms of G.I.'s Notification. No. 364/77-C.E. dated 30-12-1977 should be charged to maintain parity in respect of ultimate and net incidence of duty covered under the two rules. Accordingly basic duty @ Rs. 23.75 per kilolitre with effect from 30-12-1977 and Basic duty at Rs. 23.75 p....

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.... the basis that the payment of rebate was to be discounted to the extent given in Notification No. 364/77-C.E. This Chapter concerns itself mostly with rebate claims. When it deals with export under bond, it is only in Rule 191B, which is a rule that provides for manufacture in bond of articles from excisable goods on which duty has not been paid, and follows the procedure notified by the Central Government from time to time permitting manufacture in bond of such articles and is subject to such conditions and limitations as may be specified. It cannot deal with the kind of export we have here which is of finished aviation fuel into which no excisable goods went and which, as far as we can make out, was not manufactured in bond under Rule 19....

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....be non-duty paid goods, which is the reason why a bond has to be executed : because if the export does not materialise or is frustrated, the revenue must be protected by ensuring that the goods cannot enter home consumption without payment of duty. It bears no relation whatsoever to the payment of rebate contemplated by Rule 12 and Rule 12A because the status of the goods to be exported are so vastly different that while the one may or may not be exported without any risk, the other must be exported if it is not to become a danger to Central Excise revenue. We are not satisfied that the demand was correct because the demand of duty was based on a misconception of the role of the different Rules 12, 12A and 13. We have not been able to under....