2008 (9) TMI 631 - AT - Central Excise

Export under bond - Exempted goods - Held that - the differential treatment given to exempted goods vis-a-vis non-excisable goods is not correct - appellants are entitled to clear the goods under bond - appeal allowed - decided in favor of appellant.

Summary

The Appellate Tribunal CESTAT, Ahmedabad allowed the appeal stating that exempted goods can be exported under bond, contrary to the Commissioner's view based on a Circular. The Tribunal referred to a Mumbai High Court order in support of their decision. The appeal was allowed.