2011 (6) TMI 241

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..... .12.2008 - in the case of Commissioner of Central Excise, Madurai vs. Tata Coffee Ltd. [2010 (11) TMI 364 - CESTAT, CHENNAI] - Held that: the expression “in relation to transport of export goods” is wide enough to cover even transport of empty containers from the yard to the factory for stuffing of export goods - Appeal is allowed - ST/249/10-Mum - A/247/WZB/MUM/2011/SMB/C-IV - Dated:- 28-6-2011 .....

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..... rom container yard at Mumbai to the factory premises at Waluj and from the factory premises to the port of export. Hence, the appeal. 3. The learned Counsel drawn my attention to amendment of Notification no. 41/2007-ST dated 06.10.2007 vide Notification no. 3/2008-ST dated 19.12.2008 whereby empty container was added in respect of Section 65(105)(zzp) for services provided to an exporter in re .....

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..... movement of the container. The expression used in the Notification no. 3/2008- is in relation to transport of export goods . This expression covers the transport of empty container from the factory to place of export of goods. The Tribunal in the case of Tata Coffee Ltd. (supra) has held that the expression in relation to transport of export goods is wide enough to cover even transport of empty .....

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