2000 (3) TMI 117

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....he respondents are absent in spite of today's notice of hearing having been sent to them by express telegram. Accordingly we have heard Shri R. K. Roy, ld. JDR in support of the Revenue's appeal. 2. The short issue involved in the present appeal of the Revenue is as to whether the value of goods exported to Nepal against payment realised in foreign exchange has to be taken into account for the ....

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....yment scheme and under free foreign exchange remittance scheme. Under the latter the normal export procedure is followed: under the former a specified procedure is which is not applicable for export to any other country than Nepal and Bhutan. Under rupee payment scheme the procedure followed for export to Nepal and Bhutan is akin to clearance for home consumption that is why the value of clearance....

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....id notification being very clear and unambiguous, there was no occasion for the Commissioner (appeals) to differentiate between the exports made to Nepal against Rupee payment and exports made to Nepal against foreign exchange. 4. Shri R. K. Roy, ld. JDR has also drawn our attention to the decision of the Madras High Court reported in 1980 (6) E.L.T. 10, which is to the effect that if the langu....

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....d in allowing the benefit to the respondents. 5. In order to appreciate controversy involved in the present appeal it is proper to reproduce explanation V to notification No.1/93. "Explanation V :- for the purposes of this notification clearances for home consumption shall also include clearances for export to Bhutan or Nepal". 6. A plain reading of the above explanation makes it explicit....