1983 (7) TMI 177

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..... in No. 270. The appeal has been adjourned on two occasions at the instance of the respondent herein and when the appeal was called out today, neither the respondent nor any authorised representative on their behalf was present. The appeal is therefore disposed on merits. 2. The respondent exported a consignment of grinders and drilling machines fitted with electric motors under AR4 No. 21/78-79 .....

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..... d a component part of grinder/drilling machine which the respondent admittedly exported. The Collector has preferred an appeal against the order of the Board before the Tribunal. 3. The question that arises for consideration in this case is whether the notification issued under Rule 12 of the Central Excise Rules, 1944 would apply to the grant of rebate of duty paid on electric motors which are .....

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..... e admittedly exported grinders and drilling machines only and merely because electric motor formed a component part of grinder/drilling machine or fitted thereto, electric motors or parts could not be said to have been exported outside India within the meaning of Rule 12 read with the relevant notification. In other words, in the instant case, what admittedly has been, exported is a consignment .....

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