Natural Lights Pvt. Ltd Vs Principal Commissioner (Rajasthan High Court)
In Natural Lights Pvt. Ltd vs Principal Commissioner, the Rajasthan High Court dismissed an appeal challenging the Customs, Excise and Service Tax Appellate Tribunal’s (CESTAT) order dated 04.03.2025. The appellant argued that goods manufactured by it were handed over to M/s Central Electronic Ltd. (CEL), which exported the goods, entitling the appellant to claim duty exemption. The appellant submitted documents to substantiate that CEL exported the goods. The court noted that the export order was originally awarded to M/s Angelique International Limited, which instructed CEL to supply the goods. CEL then sub-let the order to the appellant, who manufactured the goods and delivered them to CEL, which allegedly sent them to Angelique International for export to Mozambique. The Tribunal examined the records and concluded that the appellant had sold the goods to CEL rather than directly exporting them under ARE-I, making them ineligible for duty exemption. The High Court held that these findings were factual and did not involve any question of law, leading to dismissal of the appeal.
Read SC Judgment in this case: No Excise Exemption Allowed Due to Sale to Intermediary Instead of Direct Export: SC
FULL TEXT OF THE JUDGMENT/ORDER OF RAJASTHAN HIGH COURT
