Excise Duty Exemption Denied as Goods Sold to Intermediary, Not Exported

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 o

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