TaxTMI 
TaxTMI 
2017 (10) TMI 341
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....ef facts are that: (i) The appellant is a 100% Export Oriented Unit (EOU) and manufactures garnet abrasives and exports the same. (ii) The appellant is claiming the benefit of various exemptions and duties for procurement of inputs and other goods for consumption and use in the EOU. (iii) During the relevant period of dispute, the appellant procured HSD oil for use in the manufacture of final products for exports. The appellants were charged Additional Excise Duty (AED) leviable on the said HSD oil though Basic Excise Duty (BED) was not charged. (iv) After having paid such AED, though there was an exemption under Notification No.22/2003-CE dated 31.3.2003, for CT-3 procurements, the appellant claimed refund of said AED paid as t....
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....uty under bond. Prior to coming into force of the Central Excise Rules, 2002, rule 19 of the Central Excise Rules, 2001 and rule 13 of the Central Excise Rules, 1944, had similar provisions. (ii) Apart from the duties chargeable under the Central Excise Act, 1944, certain other duties of excise are chargeable under different Acts of Parliament. The relevant Acts explicitly stipulate that the provisions of the Central Excise Act and the rules made thereunder, including those relating to refunds and exemptions from duties, shall, as far as may be, apply in relation to the levy and collection of such other duties of excise as they apply in relation to the levy and collection of the duties of excise leviable under that Act or those rules, as....
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....y and to bring in clarity, the Board, for the purpose of uniformity with respect to levy of duties of excise, hereby orders that as per rule 19 of the Central Excise Rules, 2002, rule 19 of the Central Excise Rules, 2001 and rule 13 of the Central Excise Rules, 1944, none of the duties chargeable under any Act of Parliament which provides that in relation to levy and collection of such duty, the provisions of the Central Excise Act and the rules made thereunder, shall, as far as may be, apply; was/is payable on export of goods under bond. Such duties, inter alia, include the following :- a. the Central Excise Act, 1944 (1 of 1944); b. the Additional Duties of Excise (Goods of Special Importance) Act, 1957 (58 of 1957); c. the Addit....
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....e 19 of the Central Excise Rules, 2002, rule 19 of the Central Excise Rules, 2001 and rule 13 of the Central Excise Rules, 1944. (vii) Based on the above, pending cases may be disposed off. Past instructions, Circulars and Orders on the issue may be considered as suitably modified. 2. . 3. 4. 4.2 The Notification No.22/2003-CE dated 31.3.2003 specifically exempts all goods specified in Annexure-I to this Notification (at Sl. No.9 of the Annexure-I Consumables are mentioned which cover the subject item viz., HSD oil), if brought in connection with manufacture and packaging of articles or for production or packaging or job work for export of goods or services, into export oriented undertaking from the whole of, - a. the duty....
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....rt or supplied to a foreign going aircraft. RULE 19. Export without payment of duty. (1) Any excisable goods may be exported without payment of duty from a factory of the producer or the manufacturer or the warehouse or any other premises, as may be approved by the Principal Commissioner or Commissioner, as the case may be. (2) Any material may be removed without payment of duty from a factory of the producer or the manufacturer or the warehouse or any other premises, for use in the manufacture or processing of goods which are exported, as may be approved by the Principal Commissioner or Commissioner, as the case may be. (3) The export under sub-rule (1) or sub-rule (2) shall be subject to such conditions, safeguards and procedure ....