1999 (7) TMI 674

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....C, for the Respondent. ORDER Validity of Rule 13 of the Central Excise Rules have been challenged in this petition as being contrary to the Constitution of India. Under Rule 13 of the Central Excise Rules, 1944 power has been given to the Central Government for issuing notification in Official Gazette to permit export of specified excisable goods in bond without paying any duty. Petitione....

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.... in Para 122 to the deemed exporter in respect of duty exemption scheme, duty drawback scheme and refund of terminal excise duty and special import licence etc. 2. It is submitted that the petitioner was required to pay the central excise on the excisable goods in bond, and export of the same without payment of duty is not permitted which causes a discrimination between the two categories ....

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....tatement showing salient differences between Physical Exports and Deemed Exports. Aspect PHYSICAL EXPORTS DEEMED EXPORTS 1. Differences Goods Leave the borders of the country and foreign exchange is earned. Goods are to be supplied in India only to designated projects authorities. 2. Customs Customs inspect the goods Project authority certifies the nature of goods.....

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....ty, exemption not availed goods can be transferred after export obligation is fulfilled. Compulsory Goods have to be brought to licencees factory and be there. 10. Refund of Terminal Excise Duty From Customs under AR-4 From Joint Director General of Foreign Trade against a formal application. Actual user condition is imposed on special import licence issued to deemed exporter as ....