9911796707
TMI Blog2009 (1) TMI 184X X X X Extracts X X X X X X X X Extracts X X X X ..... the same could not be exported as broken - since the goods (tiles) were subject to provision of that section being notified goods under that section appellant submits that the broken tiles not being marketable that should not suffer the duty – department fails to prove that broken tiles are marketable - claim of the appellant acceptable with consequent ional relief. - E/3931/2004-EX - 37/2009- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t the goods being in the course of export were cleared under Section 4A of Central Excise Act, 1944. When the goods came back that shall have same characteristic for the purpose of Section 4A. Therefore, the appellant should also pay duty on the broken tiles under Section 4A of the Act. 3. Heard both sides and perused the record. 4. We fail to understand when Revenue has not brought out it ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
