MOHAN ALUMINIUM PVT. LTD. Vs. UNION OF INDIA

JUDGEMENT

(1.) Validity of Rule 13 of the Central Excise Rules have been challenged in this petition as being contrary to the Constitution of India.

(2.) On behalf of the respondent it is stated that there are some common features but it is not fair to say that there is no distinction between physical exports and deemed export. The concessions and benefits offered to the deemed exporters have not been extended under Income -tax Act and the Central Excise Act etc. to deemed exporter. The terminal excise duty is to be claimed back by deemed exporter from commerce industry. However they are eligible for special import licence at 6% FOB value to compensate the disadvantage. The other distinctions have also been pointed out which are as under:

(3.) I have considered over the matter.