2021 (10) TMI 636

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..... Heard Mr. Nikhil Vaze, the learned Counsel for the petitioner and Ms. Suzette Pereira, the learned Standing Counsel for the respondents. 2. This matter was adjourned from time to time at the request made on behalf of the respondents. However, today, Ms. Suzette Pereira, the learned Standing Counsel for the respondents states that there is a subsequent development in the context of clarification....

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....rm 'subjected to export duty' used in first proviso to section 54(3) of the CGST Act, 2017 means where the goods are actually leviable to export duty and suffering export duty at the time of export. Therefore, goods in respect of which either NIL rate is specified in Second Schedule to the Customs Tariff Act, 1975 or which are fully exempted from payment of export duty by virtue of any customs not....