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TMI Blog2003 (1) TMI 169X X X X Extracts X X X X X X X X Extracts X X X X ..... Commissioner to supply shoe components to specified customers against payment in foreign exchange in terms of Para 9.10(b) of the EXIM Policy subject to certain terms and conditions; that one of the conditions was that the clearances would be allowed on payment of appropriate duties and taxes leviable thereon; that the Assistant Commissioner NOIDA under letter dated 3-10-96 informed that they should follow the Procedure as prescribed under Rule 13(1)(b) of the Central Excise Rules, 1944 for availing the exemption, otherwise full rate of duty would be leviable on such clearances; that the Appellants accordingly, followed the provisions of Rule 13(1)(b) and the procedure prescribed under Notification No. 47/94-NT for supplying the goods to t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e Central Excise Act and Rules which provides export of excisable goods without payment of duty under Bond. Rule 13 also provides removal of excisable material without payment of duty for the manufacture of export goods; that Notification 47/94-NT permits for the purpose of export outside India, the manufacture in Bond of the Export products specified in the Notifications provided that the provisions of Chapter X of the Central Excise Rules are followed; that it is not in dispute that the Appellants had followed the Chapter X Procedure inasmuch as the goods were supplied by them to the manufacturer exporters against proper CT-2 forms. 3. Countering the arguments, Shri A.S. Bedi learned Senior Departmental, Representative, submitted that 1 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... riented Units are governed by the provisions contained in Chapter V-A of the rules and Rule 13 being a general rule, will not be applicable to 100% Export Oriented Unit. Rule 13(1)(b) provides that the Central Government may, by notification, specify the material removal of which without payment of duty from the place of manufacture for use in the manufacture in Bond of export goods may be permitted by the Commissioner. The Central Government has issued Notification No. 47/94 (N.T.) dated 22-2-94 permitting the removal of all materials falling under the Central Excise Tariff Act for manufacture of all exported goods provided that provisions of Chapter X of the Rules are followed. We agree with the learned Sr. Counsel that there is nothing i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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