ARTICLE · 23 NOVEMBER 2015

Deemed Exports Allowed Under Notification No. 44/2001-C.E(N.T)

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The appellant, an advance licence holder, procured intermediate goods without payment of duty from another advance licence holder under Notification No. 44/2001-C.E (N.T)...

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Facts

The appellant, an advance licence holder, procured intermediate goods without payment of duty from another advance licence holder under Notification No. 44/2001-C.E (N.T) dated 26.06.2001 as amended by 23/2009 -C.E (N.T) dated 25.09.2009.

The manufactured goods out of the same was cleared to ICB against Notification No. 108/95-CE dated 28.08.95.

Dispute

The revenue disputed that the duty free procurement of intermediate goods under Notification No. 44/2001-C.E (N.T) dated 26.06.2001 required the final manufactured goods to be physically exported out of India and it does not cover deemed exports under Para 8.3 (C) of FTP.

Tribunal

Honourable CESTAT held the following :

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