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Issues:
- Eligibility of goods exported to Nepal for concession under Notification No. 175/86. Detailed Analysis: The case involved the determination of whether goods exported to Nepal were eligible for the concession under Notification No. 175/86. The appellant, a small-scale unit, exported goods to Nepal, and the duty amount involved was contested by the Department. The Department argued that the Notification did not cover goods exported to Nepal, as it applied only to goods cleared for home consumption. The lower authorities upheld the demand for duty, leading to the appellant filing the present appeal. The respondent, represented by Shri J.M. Sharma, contended that the word 'use' in Notification No. 175/86 indicated that the notification applied only to specified goods cleared for home consumption. Since the goods in question were exported to Nepal, they were not covered by the Notification. The respondent cited a previous Tribunal decision and argued that the value of goods exported could not be equated with goods cleared for home consumption, emphasizing the distinction between 'use' for home consumption and 'export.' Upon review, the Tribunal found that the manufacturer was indeed a small-scale unit and that the disputed goods were exported to Nepal. The key issue was whether Notification No. 175/86 provided an exemption for goods exported to Nepal. The Tribunal interpreted the word 'use' in the Notification to pertain to 'home consumption,' which differed from 'export.' As the goods were exported to Nepal, not for home consumption in the country, they were not entitled to the benefits of the Notification. Consequently, the Tribunal upheld the impugned order and rejected the appeal. In conclusion, the Tribunal ruled that the goods exported to Nepal were not eligible for the concession under Notification No. 175/86, as the Notification specifically applied to goods cleared for home consumption. The distinction between 'use' for home consumption and 'export' was crucial in determining the eligibility for duty exemption. The Tribunal's decision was based on the interpretation of the word 'use' in the Notification and the specific circumstances of the case, ultimately leading to the rejection of the appeal.
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