Export of duty free goods procured alongwith export goods not mandatory under N/N. 43/2001-CE

(Arising out of Order-in-Appeal No. IND/CEX/000/APP/227/2014 dated 15.9.2014 passed by the Commissioner (Appeals), Central Excise & Customs, Indore)  Brief of the case: The CESTAT New Delhi in the above cited case held that procurement of duty free goods under notification no 43/2001 CE is subject to condition of the use of such goods in the manufacture or processing of goods to be exported. In the present case the PP bags procured free of duty under the above notification were used in packing export goods. Merely not sending PP bags alongwith export goods for the sake of convenient load...