2003 (3) TMI 613 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, Mumbai dismissed the appeal as the appellant did not possess an advance license for duty-free clearances of polyester staple fiber as per Notification 3/93. The appellant's argument that it was named as a supporting manufacturer in the advance license was not accepted, as the notification did not provide exemption for goods supplied to a person other than the ultimate exporter holding the license.