2016 (12) TMI 210

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....;For the applicant  Shri B. Balamurugan,  AC (AR) For the respondent    ORDER The dispute of both sides is on application of Notification No. 43/2001-CE dated 26.06.2001, in respect of procurement of raw materials.   The notification allows raw materials to be procured duty free, provided that is used for the purpose of manufacture or processing of export of goods....

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....legation is that such intermediate goods not being exported by the appellant, Revenue was prejudiced for the duty forgone against raw materials allowed to be imported duty free by appellant. 3.  When the scope of notification is read, it is the goods that is emanating from imported raw material intended to be exported.  Who exports is immaterial.  Therefore, the goods that was expo....