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TMI Blog2024 (12) TMI 151X X X X Extracts X X X X X X X X Extracts X X X X ..... eriod meant for export. 3. The Special Civil Application No.4041 of 2014 is treated as a lead case. 4. The brief facts of the case are as under:- 4.1. The petitioner is engaged in manufacture and sale of Petroleum Products falling under Chapter-27 and Chapter-29 of the First Schedule to the Central Excise Tariff Act, 1985. The petitioner is having refinery at Vadodara, Gujarat and also have a network of market installations, Aviation Fuel Station (AFS) and depots throughout the country. 4.2. It is the case of the petitioner that in terms of Rule-20 (1) of the Central Excise Rules, 2002 (for short 'the Rules'), the Central Government by Notification can extend the facility of removal of excisable goods from the factory of production to warehouse or from one warehouse to another warehouse without payment of excise duty. Such facility provided under Rule-20 (1) of the Rules is subject to such conditions including penalty, interest, limitations etc. specified by the Central Board of Excise and Customs (CBEC). 4.3 Prior to 1.03.2002, Central Excise (No. 2) Rules, 2001 (For short 'the Rules, 2001) were in force and the Rule-20 (1) of the said Rules was identical to the Rule- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on monthly basis. 4.8 The petitioner cleared the Naphtha and ATF to the various locations through different modes of transportation like Railway, Pipeline and Tank Trucks. The petitioner also filed ER-1 returns regularly and clearance of Naphtha and ATF to warehouses without payment of duty under the provision of Rule-20 of the Rules. 4.9 During the scrutiny of the ER-1 returns filed by the petitioner, the respondent Officers of the Central Excise Department observed that there was a difference in the quantity of goods cleared by the petitioner from their manufacturing premises located at EOYALI and quantity of goods received at the various locations and the shortage/excesses were mainly in the nature of transit loss or handling and unloading losses. 4.10. Consequently, show cause notices were issued by the respondent for the period from April-2008 to March-2009 for loss of the quantity in transit or during the handling or unhandling losses requiring the petitioner to pay Rs. 37,71,224/- towards excise duty. The show cause notice raised the demand invoking the provision of Rule-20 (4) of the Rules which provides for payment of duty on goods cleared under Rule-20 to a warehouse. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ioner has preferred this petition. 4.19 This Court passed the following order on 19.06.2014:- 'Rule returnable on 17th July, 2014. Shri RJ. Oza, learned Counsel waives service of notice of Rule on behalf of the respondent - Department. Having heard learned advocates appearing on behalf of the parties on interim relief, it is directed that the disputed amount of duty be paid by the petitioner with the concern Commission rate under protest, which shall be subject to ultimate outcome of the present petition. The aforesaid amount shall be paid within a period of four weeks from today. However, it is clarified that if any amount has already been paid, the same may be appropriated/adjusted against the dues of the central excise dues demanded. To be heard with Special Civil Application No. 2952/2014.' 4.20 During the pendency of the Special Civil Application No.4041 of 2014, the subsequent show cause notices were issued for the subsequent period, however, the same were kept in abeyance in view of the pendency of the aforesaid petition. The respondent authority thereafter decided the show cause notices raising the demand relying upon the order passed by the revisional authority i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... m products without payment of duty for export warehousing continues to be available vide Notification No. 46/2001 dated 26.06.2001. However, the CBEC has clarified that no storage losses are permitted in the export warehouse/tanks whether intermediate or as AFS including those with such mix-storage and further the export warehousing under Notification No. 46/2001 dated 26.06.2001 does not cover removal of goods from one export warehouse to another. It was submitted that misinterpreting such clarification, the revisional authority has erroneously come to the conclusion that the storage loss is equivalent to the transit loss. Reliance was placed on the following observations from the order of the revisional authority:- 'From wordings of above circular, it in unambigously clear that facility of removal of petroleum products without payment of duty from factory of production of export warehousing continues to be available vide Notification No. 46/01-CE(NT) dated 26.06.2001. The said circular has specifically stated that no storage losses in export warehouses will be allowed. The para 2 (iii) of circular dated 4.1.2005 states that refinery shall be liable to discharge the duty on the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on over the warehouse may permit the registered person of the warehouse to store duty paid excisable goods for duty paid imported goods alongwith non duty paid excisable goods in the warehouse subject to the conditions, procedure and manner of payment of duty prescribed by him meaning thereby, that no storage losses are permitted in the export warehouse tanks whether intermediate or at AFS including those with such mix-storage. 11. It was submitted that warehousing facilities were withdrawn w.e.f. 2004 which is clarified by the Circular issued by the CBEC in the year 2005, and accordingly, the petitioner is not entitled to alleged transit loss of 1% being exempt from the payment of excise duty. It was submitted that the excise duty is leviable from the dispatch of the goods from the factory gate and the petitioner is not entitled to any loss which has occurred thereafter. 12. In support of his submissions, reliance was placed on the averments made in the affidavit-in-reply filed on behalf of the respondents which reads as under:- '5. W.r.t. to Ground B1 to B9, it is submitted that:- (I) In pursuance of Sub-Rule (1) of Rule 20 of the Central Excise (No. 2) Rules, 2001, vide No ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... losses i.e. transit/storage losses etc. at warehouse under permissible limit of 1% or 0.25% etc. as were prescribed under various earlier circulars was henceforth not allowed. Now the duty on the losses or damages after time of clearance from the refinery/factory gate is not remittable as all the clearance whether for domestic consumption or for warehousing against CT-3/CT-2 certificate or for end use based exemption against Annexure etc. would be leviable to duty at factory/refinery gate. (v) The procedure of export warehousing facility at the export warehouses still continued in respect of all excisable goods including petroleum products governed against CT-2 certificates and re-warehousing procedures as prescribed in CBEC Circular No. 579/16/2001-CX dated 26.06.2001. This Notification NO. 46/2001-CENT) and Circular No. 581/18/2001-CX dated 29.06.2001 has been clarified by the Board's Circular No. 798/31/2004-CX dated 08.09.2004. (vi) In view of the above provisions it is clear that the petitioner was entitled to clear the petroleum products without payment of duty in terms of Notification No. 46/01/-CE (NT) dated 26.06.2001 for export from the manufacturing place to the expo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... under respective AR-3As/CT-2 Certificate were either short/excess received at the respective export warehousing destinations on which the petitioner was liable to discharge duty liability. (iii) It is further submitted that in the clarification made in the circular dated 04.01.2005 the Board has categorically denied the abatement on account of loses whether transit/storage, etc. in case of end used based exemption/export warehousing in warehouses/tanks whether intermediate or AFS or BFS by emphasizing that the duty liability after withdrawal of domestic warehousing facility required to be discharged at factory/refinery gate. (iv) Thus, if the goods cleared from factory gate finally not reached for the specific purpose (this specific purpose can either be export warehousing or end used based exemption, etc. as the case may be) they are meant for, then no condonation on account of losses is permissible in terms of the above circular dated 04.01.2005. Now, the policy and intent of the government is unambiguous and explicit in view of the above circular and after withdrawal of domestic warehousing facility on petroleum products, that no loss beyond refinery/factory gate is legaly p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n transit loss up to 1% in view of the Circular No. 261 dated 30.10.1985 issued by the CBEC. 15. It would be therefore germane to refer various relevant Rules and Notification and Circular issued by the CBEC from time to time, which reads as under:- 'Rule-20 of Rules-2001-Warehousing provisions.- (1) The Central Government may by notification, extend the facility of removal of any excisable goods from the factory of production to a warehouse, or from one warehouse to another warehouse without payment of duty. (2) The facility under sub-rule (1) shall be available subject to such conditions (including penalty and interest), limitations (including limitation with respect to the period for which the goods may remain in the warehouse) and safeguards and procedure (including the matters relating to dispatch, movement, receipt, accountal and disposal of such goods) as may be specified by the Board in this behalf. (3) The responsibility for payment of duty on the goods that are removed from the factory of production to a warehouse or from one warehouse to another warehouse shall be upon the consignee. (4) If the goods dispatched for warehousing or re-warehousing are not received ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... arehouse without payment of duty. Table Sl.No. Excisable goods 1 Goods falling under Heading Nos. 27.07, 27.10, 27.11,27.12, 27.13, (except Sub-heading NO. 2713.12), 27.14 and 27.15, of the First Schedule to the Central Excise Tariff Act, 1985 (5 of 1986); 2 Goods of the following description, namely:- (a) benzene; (b) toluene; (c) xylene; (d) propylene; and (e) tertiory amyl methylene ether, falling under Chapter 29 of the First Schedule to the Central Excise Tariff Act, 1985 (5 of 1986); 3 All the following goods where such goods are cleared from the factory of production to a warehouse appointed under section 57 or licensed under section 58 of the Customs Act, 1962 (52 of 1962) and are intended for direct supply - (a) as stores to a foreign-going vessel or aircraft; or (b) to a mean uplift station outside India; (i) Cigarettes, (ii) Aerated waters, (iii) Prepared and Preserved Foods, (iv) Aluminium foil covers, (v) Stainless steel cutlery, (vi) Butter, (vii) cheese. Explanation:- 'Foreign-going or aircraft' and 'stores' shall have the meanings respectively assigned to them in Section 2 of the Customs Act, 1962 (52 of 1962). Notification ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... signed to them in section 2 of the Customs Act, 1962 (52 of 1962). 2. This notification will come into force on 1st July, 2001 [Authority - Notification No. 47/2001-C.E.(N.T.), dated 26.01.2001] [3] Warehousing procedure governing the movement of goods to which warehousing provisions have been extended. - In exercise of the powers conferred under sub rule (2) of Rule 20 of the Central Excise (No. 2) Rules, 200, the Central Board of Excise and Customs specifies the following conditions, limitations, safeguards and procedures for removal of excisable goods to which the warehousing provisions have been extended by the Central Government vide Notification No. 47/2001-C.E.(N.T.), dated 26th June, 2001. (1) Registration of warehouse: The Commissioner may specify places under his jurisdiction at which alone warehouses may be registered under Rule 9 of the Central Excise (No. 2) Rules, 2001. (2) Procedure in respect of excisable goods removed from a factory or a warehouse: (a) The consignor shall prepare an application for removal of goods from a factory or a warehouse to another warehuse in quadruplicate in the form annexed as Annexure-A. (b) The consignor shall also prepa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f specified excisable goods from factory to warehouse and warehouse to another warehouse without payment of duty.- In exercise of the powers conferred by sub-rule (1) of rule 20 of the Central Excise Rules, 2002 and in supersession of the Ministry of Finance, Department of Revenue notification No. 47/2001 - C.E.(N.T.), dated the 26th June, 2001, published vide 476 (E), dated the 26th June, 2001, the Central Government hereby, extends the facility of removal of all excisable goods specified in column (2) of the Table below from the factory of production to a warehouse, or from one warehouse to another warehouse without payment of duty. Table Sl. No. Excisable goods 1 2 1 Goods of the following description, namely:- (a) benzene; (b) toluene; (c) xylene; (d) propylene; and (e) tertiary amyl methylene ether, falling under Chapter 29 of the First Schedule to the Central Excise Tariff Act, 1985 (5 of 1986); 2 All the following goods where such goods are cleared from the factory of production to a warehouse appointed under section 57 or licensed under section 58 of the Customs Act, 1962 (52 of 1962) and are intended for direct supply- (a) as stores to a foreign-goin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cts in transit immediately. The jurisdictional officers should ascertain the details of such goods and ensure appropriate duty is paid by the refineries immediately. 2. The assessable value of petroleum products cleared from the refineries on or after 6.9.2004, is to be determined under section 4 of the Central Excise Act, 1944 read with the Valuation Rules. For example, if the product is sold at the factory gate (refinery), the assessable value would be the transaction value under section 4 (1) (a). If however, a product is removed by the refinery but sold from the depot, the assessable value is to be determined as per the mode of valuation applicable to the sale of goods through depot. 3. At present, the assessable value of Liquified Petroleum Gases (LPG) varies depending upon whether the sale is to the domestic consumers or to industrial consumers. However, w.e.f. 6.9.2004, the duty on LPG is to be paid by the refineries at the time of clearance of LPG. Since it may not be ascertainable in all cases whether a particular consignment is to be ultimately sold to domestic consumers or to industrial consumers, the assessment of LPG at the time of removal from the refineries in su ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ular No. 581/18/2001-CX, dated 29.6.2001 F. No. 209/16/2001-CX.6 Government of India Ministry of Finance (Department of Revenue) Central Board of Excise & Customs, New Delhi Subject: Central Excise-Export Warehousing -Specifying conditions, procedures, class of exporters and places under sub-rule (2) of rule 20 of Central Excise (No. 2) Rules, 2001 read with Notification No. 46/2001-Central Excise (N.T.) dated 26th June, 2001. I am directed to say that in pursuance of sub-rule (1) of rule 20 of the Central Excise (No. 2) Rules, 2001 the Board has issued notification no. 46/2001-Central Excise (N.T.) dated 26th June, 2001 which will come into force on 1st July, 2001, whereby the warehousing provisions have been extended to all excisable goods specified in the First Schedule to the Central Excise Tariff Act, 1985 intended for storage in a warehouse registered at such places as may be specified by the Board and export therefrom. In pursuance of the above-mentioned notification the Board is hereby specifies the places and class of persons to whom the provisions of the notification No. 46/2001-Central Excise(N.T.) dated 26th June, 2001 shall apply and also in pursuance of su ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as notified in Notification No.36/2001-Central Excise (N.T.) dated 26.6.2001. 4.2 Execution of bond 4.2.1 Every exporter registered in the aforesaid manner, shall execute before the Assistant Commissioner of Central Excise or the Deputy Commissioner of Central Excise having jurisdiction over the warehouse a general bond under Rule 19 of the Central Excise (No. 2) Rules, 2001 for export of goods from the warehouse in the B-3 Bond (General Security) Form annexed to this Circular at Annexure-I. The exporter availing this scheme shall be required to furnish security equal to 25% of the bond amount. In case any bank guarantees are furnished, it shall be the sole responsibility of the exporter to renew its validity. 4.2.2 A 'Running Bond Account ' will be opened in the format specified at Annexure-II. This register shall be maintained by the exporter in the warehouse and shall be made available to the officer-in -charge or officers of Internal Audit for scrutiny and checkings. 5. Warehousing Procedure 5.1 For removal of excisable goods from a factory or any other premise approved by the Commissioner to a warehouse, procedure laid down in Circular No. 579/16/2001-CX dated 26.6.2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and their marks and number, clearance from the warehouse for export (ARE-1 No., Invoice No., quantity, value, duty) and clearance for home consumption. They shall produce this Register to the Central Excise Officers in-charge of the warehouse whenever required. 5.6 Goods supplied by an SSI Unit exempted from Registration : An SSI Unit exempted from registration under rule 9 of the said rules will also prepare ARE-3 against CT-2 in the same manner as mentioned in Para 5.3 A against CT-2 in the same manner as mentioned in Para 5.3 above except that he will use his own invoice. Registration under rule 9 shall not be insisted merely because such units prepare ARE-3. The Warehousing Certificate forwarded to the Range Office having jurisdiction over such SSI Unit shall be retained in the office and will be tallied with the details submitted by the SSI Unit in the quarterly statement as specified in Board's Circular No. 212/46/96-CX dated 20th May, 1996 (F.No. 209/18/96-CX.6), which will continue to be applicable under Central Excise (No. 2) Rules, 2001. The clearances on those ARE-3 in respect of which Warehousing Certificate is not received within ninety days of removal or such exten ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... xport and issue of a certificate to this effect. 9.3 The credit in Running Bond Account shall be made by the exporter on the basis of the application (ARE.1) duly endorsed by Customs at the place of export evidencing that the goods have actually been exported. The exporter will submit list of ARE.1 along with the date of export for the goods exported in each month, within six months of the removal from the warehouse and the original copies of ARE.1.The exporter shall be liable to pay duty with interest where such proof of export is not available with him within six months from the date of removal from the warehouse. 9.4 The Superintendent in-charge of the warehouse is empowered to issue certified attested copies of ARE.1 [more than one copies may be required by exporter as one application (ARE.1) may consist of goods of several ARE-3s] and hand over to the exporter for forwarding to the factory whose goods were exported so that such factories can avail other export benefits, such as refund of CENVAT credit accumulated on account of export in terms of the CENVAT Credit Rules, 2001. This refund will be given only after goods covered on an ARE-3 is entirely exported. In case of an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ning Bond Account will be permitted in the same manner as mentioned on Para 10.1 above. 10.3 Where the goods are diverted for home-consumption in full or in part the exporter shall be liable to pay interest @ 24% per annum on the amount of duty payable on such goods from the date of clearance from the factory of production or any other premises approved, till the date of payment of duty and clearance. 11. Waiver of physical warehousing in case of exigency: The officer-in-charge of the warehouse may permit waiver from physical warehousing (i.e. permitting export without physically storing the goods in the warehouse) where exporter so requests in writing provided all the formalities relating to record-keeping shall be completed in usual manner with suitable record in the Warehousing Register: 'warehousing waived'. This permission will be given in exceptional cases where delay occurred due to delayed supply from the factory or longer transit-period or requirement of immediate export or any other genuine reasons, provided the entire consignment is entered for export in the original packing. Such cases of permission granted will be reported to Superintendent-in-charge of the wareh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... all exporters of petroleum products and without any restrictions for places where the export warehouses can be established and registered. In other words, export of petroleum products through export warehouses can be undertaken by any exporter and such warehouses can be established in any part of the country. Accordingly, after sub-para (2) of para 2 of the said circular, the following sub-para is inserted,- '(3) The facility under this notification shall be applicable to all exporters for petroleum products. The warehouses for the purpose of export of petroleum products falling under Chapter-27 of the First Schedule to the Central Excise Tariff Act, 1985 may be established and registered at any place within the territory of India.' 3. The existing warehouses, wherever required, may be allowed to be converted to export warehouses. The technical requirements of such conversion may be completed immediately without affecting in any way the export of petroleum products. Jurisdictional Commissioners of Central Excise may facilitate the registration and establishment of new export warehouses for petroleum products as and when requested. 4. Trade & field formations may please be inf ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s, the refinery is unable to identify the consignment which would ultimately be received by an eligible end-user, they can opt for Provisional Assessment indicating appropriate reasons before the Deputy/Assistant Commissioner. While applying for provisional assessment, the refinery may be required to undertake the following: (i) The consignment reaching the prescribed end-user shall be deemed to be relatable to the earliest clearance under Provisional Assessment under an end-use based exemption. (ii) The refinery shall supply the complete and relevant information latest within a fortnight of delivery of the goods to a prescribed end user. (iii) The refinery shall be liable to discharge the duty on the quantity cleared from the refinery itself. Hence, there will be no question of any abatement with regard to any losses subsequent to removal from refinery. Accordingly, the duty shall be paid on any differential quantity between the quantity cleared and actually received by the eligible end user. However, while allowing such procedure, the following aspects should be adequately taken care of: (i) The quantities of Petroleum products for which such Provisional Assessment are ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l Station (AFS) at airports may be allowed subject to the condition that a tank-wise regular account shall be maintained about the receipt and discharge of duty paid and non-duty paid stocks of ATF. Accordingly, the following sub-para is added in para 6 of said circular: '6.3 The Commissioner of Central Excise having jurisdiction over the warehouse may permit the registered person of the warehouse to store duty paid excisable goods or duty paid imported goods along with non-duty paid excisable goods in the warehouse subject to conditions, procedure and manner of payment of duty prescribed by him'. It is hereby, made clear that no storage losses are permitted in the export warehouses/tanks whether intermediate or at AFS including those with such mixed storage. Further, the export warehousing under Notification No. 46/2001-CE (NT) dated 26.6.2001 does not cover removal of goods from one export warehouse to another. For Bunker Fuel supply, as long as the intermediate storage tanks are dedicated for supplies to foreign-going vessels, the same relaxation/procedure as stated above for ATF including those of mixed bonding for foreign-going aircrafts may be adopted. 3. Your attenti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ants have followed the procedure laid down under Notification No. 46/2001-CE(N.T.) dated 26.6.01 and have cleared the goods under ARE-3 against CT-2 certificates, under bond. 7.2. I find that in Para 12.6.1. of the impugned order, the Adjudicating Authority has stated that the Board vide Circular No. 804/1/2005 dated 4.1.05 in para 2 has denied abatement on account of losses whether transit/storage etc. in case of end used based exemption/export warehousing in warehouses / tanks whether intermediate or AFS or lifs by emphasizing that the duty liability after withdrawal of domestic warehousing facility requires the discharge of duty liability at factory /refinery gate. I have gone through the copy of the Circular dated 4.1.05, wherein the Board has examined the various issues and the decisions of oil companies. The first issue clarified in the above circular is in respect of cases where at the time of removal of petroleum products, the refinery is unable to identify consignment which would ultimately be received by an eligible end use, they can opt for provisional assessment. In the instant case, the Appellants have not resorted to any provisional assessment and hence this clarifi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... m April'08 to March 09 with re-warehoused quantities. 2. Statement showing excise duty payment on transit loss for more than 1% for the period April'08 to March 09, 3. Copies of PLA for the month of February 09 and June'09 showing the excise duty payment on transit loss for more than 1% for the period April 08 to March 09. In response to a query as to whether the movement of goods was through pipeline, the Appellants submitted a letter dated 21.7.2011, clarifying that the mode of movement of the said goods are by tank trucks and tank wagons only. This clarification was essential because the percentage of transit loss to be condoned on the petroleum products removed through pipe lines is specifically covered under different Board's Circular 663/54/2002-CX dated 23-9-02 read with the provision of Rule 20 of Central Excise Rules, 2002, wherein, 0.25% transit loss has been allowed to be condoned, which is not relevant to the present context. I have also gone through the statement of excise duty paid on transit loss of more than 1% for the period April-08 to March-09, which shows that the Appellants have paid Rs. 13,95,185/- on transit loss of more than 1% in respe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ch conditions, including penalty and interest, limitations, including limitation with respect to the period for which the goods may remain in the warehouse, and safeguards and procedure, including in the matters relating to dispatch, movement, receipt, accountal and disposal of such goods, as may be specified by the Board. (3) The responsibility for payment of duty on the goods that are removed from the factory of production to a warehouse or from one warehouse to another warehouse shall be upon the consignee. (4) if the goods dispatched for warehousing or re-warehousing are not received in the warehouse, the responsibility for payment of duty shall be upon the consignor. The said rule 20 (1) stipulates that Central Government by notification may provide facility of removal of goods from factory of production to warehouse or from one warehouse to another warehouse without payment of duty. 8.2 The CBEC issued two notification viz, notification No. 46/2001-CE(NT) dated 26.06.2001 and No. 47/2001-CE(NT) dated 26.06.2001. The notification No. 47/2001-CE(NT) extended the facility of removal of all excisable goods including specified Petroleum products from the factory of product ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tself and there will be no question of any abatement with regard to any losses subsequent to removal from refinery. This clarification pertains to clearance of goods on payment of duty. However, in case goods, are cleared under bond without payment of duty, the same clarification will also apply since there is no explicit mention of allowing transit losses for such clearances. As per said circular storage losses in export warehouse are not permitted, and therefore there is no reason to allow transit loss in the absence of any explicit provision.' 18. From the above findings arrived at by the revisional authority, it is clear that the revisional authority has ignored the existence of the Circular No. 46/2001 dated 26.06.2001 which is still in operation for the purpose of facility of removal of petroleum products without payment of duty for export warehousing, meaning thereby that as per Circular No. 46/2001, till the goods reached to the warehouse for the export purpose, the same would be treated as removal of petroleum products at the factory gate and the petitioner would be governed by the Circular No. 261 dated 30.10.1985 by which the petitioner is entitled to exemption from dut ..... X X X X Extracts X X X X X X X X Extracts X X X X
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