Rebate on exports– No condition for export goods to be manufactured inside country

Samsung India Electronics Pvt. Ltd. Vs Union of India (Allahabad High Court) Allahabad High Court has held that there is no specification under Excise Rule 18 that for the purpose of rebate, goods need to be manufactured inside country. The Court held that the rule talks about any goods, which includes both manufactured inside the country and received from outside. The High Court observed that LCD panels and parts were specified in schedule to Central Excise Tariff and had suffered countervailing duty. FULL TEXT OF THE HIGH COURT ORDER /JUDGEMENT 1. Heard Sri M.P. Devnath, learned counsel assi...