2003 (11) TMI 448

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..... n Christian, Advocate, for the Respondent. [Order per : C.N.B. Nair, Member (T)]. The issue raised in both the above-mentioned appeals of the Revenue is the same. Accordingly, they are taken up together and are disposed of under this common order. 2. The respondents in both the cases are exporters of fabrics. They obtained intermediate goods namely, filament/partially oriented yarn und .....

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..... their appeals and held that their case was covered by the exemption. He also noted that the definition of manufacture under Rule 13 (which related to non-duty paid export under bond of goods), covered also processes of blending of any goods or making alteration or other operation thereon. Commissioner (Appeals) reached a finding that such broad definition of manufacture under Rule 13 brought t .....

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..... rt promotion. This is to ensure that interest (on duty amount, whether on the export goods or the inputs going into them) and other financial burdens do not make export goods unnecessarily more expensive. Board s clarification on the subject is in the exporter s favour. Since there is no case that intermediate goods were not used in export production, it has to be held that there is no substance i .....

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