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TMI Blog2016 (4) TMI 283X X X X Extracts X X X X X X X X Extracts X X X X ..... r which it procured PP bags without payment of duty in terms of Notification No. 43/2001-CE(NT) dated 26.6.2001. The demand was confirmed on the ground that at the port at the time of loading of goods on to the ship, DOC was taken out of these bags and loaded on the ship bulk and these bags were discarded as scrap at the port and therefore as the bags were not exported the duty foregone in terms of Notification No. 43/2001-CE(NT) became recoverable. 3. Ld. Consultant for the appellant vehemently argued that: (i) DOC was also exported by train to Pakistan and in respect of such export DOC crossed the border in PP bags, but even for such exports the demand has been confirmed. (ii) There is no dispute that the DOC was cleared packed in thes ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eir exportation out of India, to any country except Nepal and Bhutan, namely:- (i) the manufacturer or the processor intending to avail benefit of this notification shall register himself under rule 9 of the Central Excise No.2) Rules, 2001; (ii) provisions of the Central Excise (Removal of Goods at Concessional Rate of Duty for Manufacture of Excisable Goods) Rules, 2001 shall be followed, mutatis mutandis; (iii) the manufacturer or processor shall, while filing declaration under the Central Excise (Removal of Goods at Concessional Rate of Duty for Manufacture of Excisable Goods) Rules, 2001, also declare ratio of input and output and rate of duty payable on excisable goods to be procured without payment of duty; (iv) the Assistant ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... said intermediate products to his factory for further use in the manufacture or processing of finished goods without payment of duty or remove the same, without payment of duty in bond for export, provided that the waste, if any, arising in the course of such operation is also returned to the factory of manufacturer or processor; and (c) any waste arising from the processing of the excisable goods may be removed on payment of appropriate duty as if such waste is manufactured in the factory of the manufacturer or processor; (vi) the goods shall be exported on the application in Form A.R.E. 2 specified in the Annexure and the procedures specified in Ministry of Finance (Department of Revenue) notification No.40/2001-Central Excise (N.T.) ..... X X X X Extracts X X X X X X X X Extracts X X X X
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