Assessee not required to comply supplementary instruction if the main exemption notification does not contain it :CESTA
Facts of the case ;- Appellant is registered with the department for production/clearance of excisable goods to domestic electrical appliances namely, juicer mixer grinder (JMG), food processor, mixer grinder and electric motors. The appellants are exporting excisable a goods without payment of duty against exemption under Notification No. 42/01 ibid. Supplementary instructions were issued to… Read More »