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Central Excise - Highlights / Catch Notes

Home Highlights December 2015 Year 2015 This

100% EOU - Job work - Appellant EOU cleared the goods under ...


Appellant EOU cleared goods duty-free under Notification No. 43/2001 for export by HLL; no duty demand justified.

December 19, 2015

Case Laws     Central Excise     AT

100% EOU - Job work - Appellant EOU cleared the goods under Notification No. 43/2001 which was issued under Rule 19 of the Central Excise Rules and the goods were ultimately exported by HLL. Therefore, the question of demanding duty on the instant coffee powder ultimately exported does not arise - AT

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