Notification No. 214/86 Misinterpreted: Exported Goods Qualify for Duty Exemption, Department's Stance Incorrect.

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....Benefit of N/N. 214/86 - job work - as principal manufacturer has exported the goods under bond which means that duty is leviable on such goods but is not being paid for reasons of export, therefore, we hold that department has not understood the N/N. 214/86 in its true spirit - AT....