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TMI Blog2019 (11) TMI 557X X X X Extracts X X X X X X X X Extracts X X X X ..... eign Trade Policy read with the Central Excise Rules - Ext.P8 communication, to the extent it denies the benefit of exemption from terminal excise duty to the petitioner, for removal of the two transformers, cannot be legally sustained. The petitioner is entitled for exemption from terminal excise duty in respect of the supplies of the two transformers - Petition allowed. - WP (C) No. 20219 of 2014 - - - Dated:- 1-4-2019 - A.K. Jayasankaran Nambiar, J. Shri Joseph Kodianthara (SR.), Abraham Joseph Markos, Binu Mathew, Isaac Thomas, Tom Thomas (Kakkuzhiyil) and V. Abraham Markos, Advocates, for the Petitioner. Shri P. Vijayakumar, ASG, John Varghese and Smt. A. Sreekala, S.C.s, for the Respondent. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ation is impugned by the writ petitioner inter alia on the contention that the said communication proceeds on an erroneous understanding of the entitlement of the petitioner to the benefit of deemed exports. 2. Counter-affidavits have been filed on behalf of respondents 1 to 4, who are authorities of the Customs Department, as also the 5th respondent, who is the Deputy Director General of Foreign Trade, an authority under the Foreign Trade (Development and Regulation) Act. The counter-affidavit of the 5th respondent clearly states that the supplies effected by the petitioner are supplies to projects financed by multilateral or bilateral Agencies/Funds as notified by the Department of Economic Affairs, Ministry of Finance under Inte ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... el for the petitioner that the entitlement of the petitioner for the benefit of deemed export status , in respect of the supplies effected under the project aforementioned, has to be traced to the categorization under clause 8.2(d)(i) although they could independently have traced their entitlement to the same benefits to clause 8.2(f) of the Foreign Trade Policy also. It is pointed out that while compliance with the terms of Notification No. 12/2012-C.E., dated 17-3-2012, is a further condition to be satisfied for the purposes of obtaining the deemed export status under clause 8.2(f) of the Foreign Trade Policy, when the deemed export status is sought in terms of clause 8.2(d)(i) of the Foreign Trade Policy, compliance with the condition ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 43/2001-C.E. (N.T.), dated 26-6-2001, as amended. Rule 19, which has been framed by the Central Government in exercise of the powers under Section 37 (xvi)/(xvii) of the Central Excise Act, reads as follows : RULE 19 : Export without payment of duty. - (1) Any excisable goods may be exported without payment of duty from a factory of the producer or the manufacturer or the warehouse or any other premises, as may be approved by the Commissioner. (2) Any material may be removed without payment of duty from a factory of the producer or the manufacturer or the warehouse or any other premises, for use in the manufacture or processing of goods which are exported, as may be approved by the Commissioner. (3) The expor ..... X X X X Extracts X X X X X X X X Extracts X X X X
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