9911796707
TMI Blog2000 (3) TMI 117X X X X Extracts X X X X X X X X Extracts X X X X ..... them by express telegram. Accordingly we have heard Shri R. K. Roy, ld. JDR in support of the Revenue's appeal. 2. The short issue involved in the present appeal of the Revenue is as to whether the value of goods exported to Nepal against payment realised in foreign exchange has to be taken into account for the purposes of computation of aggregate value of clearances for home consumption in ter ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... normal export procedure is followed: under the former a specified procedure is which is not applicable for export to any other country than Nepal and Bhutan. Under rupee payment scheme the procedure followed for export to Nepal and Bhutan is akin to clearance for home consumption that is why the value of clearance under Notfn. No. 1/93-C.E. But when the normal export procedure as applicable to any ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sioner (appeals) to differentiate between the exports made to Nepal against Rupee payment and exports made to Nepal against foreign exchange. 4. Shri R. K. Roy, ld. JDR has also drawn our attention to the decision of the Madras High Court reported in 1980 (6) E.L.T. 10, which is to the effect that if the language of exemption notification is deficient to bring out the real intention of the Gover ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nvolved in the present appeal it is proper to reproduce explanation V to notification No.1/93. "Explanation V :- for the purposes of this notification clearances for home consumption shall also include clearances for export to Bhutan or Nepal". 6. A plain reading of the above explanation makes it explicit that exports value made to Nepal has to be included while computing the clearances for h ..... X X X X Extracts X X X X X X X X Extracts X X X X
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