TaxTMI 
TaxTMI 
2006 (2) TMI 689
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....titioner. Shri A.J. Rana, Senior Advocate with Mrs. S.V. Bharucha and H.V. Mehta, for the Respondent. JUDGMENT Heard Learned Counsel for the petitioners and the respondents. In this petition, the petitioners have challenged the order passed by the Joint Secretary, Government of India dated 16th September, 1993 wherein the appeal filed against the Order-in-Original dated 8-2-1993 has been reject....
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....e motor vehicles and not the chassis. It was further held that the petitioners had cleared the chassis to body building and after the process of body building, the identity of the chassis was completely lost and a completely new product had emerged and, therefore, in the absence of any duty paying documents, it was not possible to establish from the shipping bills that the very same chassis manufa....
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....r :- "RULE 12. Rebate of duty on goods exported - (1) The Central Government may, from time to time, by notification in the Official Gazette, grant rebate of duty paid on excisable goods, if exported outside India, to such extent, and subject to such safeguards, conditions and limitations as regards the class of goods, destination, mode of transport, and other allied matters as may be speci....