2016 (4) TMI 975

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..... place of removal. The CBEC vide Circular No. 999/6/2015-CX dated 28/02/2015 pointed out by the appellants clarified that in respect of manufacturers exporters, the place of removal is ICD/ports. In the instant case, there is no doubt that the appellants are manufacturers/exporters. In these circumstances, the only ground raised in the show-cause notice failed. The issue regarding cost of being inc .....

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..... n respect of dispatches made for export. Aggrieved by the said order, the appellants are in appeal before this Tribunal. 2. The learned Counsel for the appellants argued that CBEC vide Circular No. 999/6/2015-CX dated 28/02/2015 has clarified as follows: 6. In the case of clearance of goods for export by manufacturer exporter, shipping bill is filed by the manufacturer exporter and goods a .....

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..... ind that the show-cause notice has been issued solely on the ground that the factory gate is the place of removal. The CBEC vide aforesaid clarification pointed out by the appellants clarified that in respect of manufacturers exporters, the place of removal is ICD/ports. In the instant case, there is no doubt that the appellants are manufacturers/exporters. In these circumstances, the only ground .....

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