04 October 2012
Is clearance to nepal by SSI is still treated as home consumption
because w.e.f. 01/03/12 procedure for exports under claim of rebate & Export without payment of duty under bond also apply to NEPAL as well does it interpreted as clearance to nepal is not home consumption notification.no. 24-29 CE (NT) dated 05.12.11 of cbec
04 October 2012
when nepal is excluded from home clearance by above notification, it would be treated as pure export , and would not be added to home consumption anymore from the date of notification,