1999 (9) TMI 537

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..... d in this appeal is whether the benefit of Notification No. 217/86 is available to the inputs used in the manufacture of finished product which is exported under bond. 2. When the matter was called, no one was present on behalf of the appellants. They have, in their letter dated 4-9-1999, requested to decide the matter on merits. We, therefore, heard Shri R.D. Negi, learned SDR and perused the r .....

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..... are chargeable to nil rate of duty or they are exempted from the whole of duty. The export of the goods under bond without payment of duty is allowed under specific provision of the Central Excise Rules which does not amount to exemption from payment of duty. Accordingly, the benefit of Notification No. 217/86 will be available to the goods in question. We, therefore, allow the appeal filed by the .....

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