Case law for Export of Raw materials as such without payment of Duty, Central Excise

[SANDESH SHINDE]

Dear Sir,

Please send any supporting case laws or any rule that raw materials can be exported as such without payment of duty, As required Please explain,thanks and Regards.

Posts / Replies

[Rajagopalan Ranganathan]

Sir,

As per para 3.4 of CBEC Manual of Supplementary Instructions, there is no bar for a manufacturer to remove the inputs or capital goods as such for export under bond. Procedure prescribed under rule 19 of Central Excise .Rules, 2002 and Notification Nos. 42/2001-Central Excise (N.T.) to 45/2001-Central Excise (N.T.), all dated 26th June, 2001 issued under rule 19 of Central Excise .Rules, 2002 is to be followed for export of inputs.