P.K. Desai, Member (J)

1. This appeal is direct against the order-in-appeal bearing No. M-1610-1611/81, 552, 553/84, dated 18-7-1984, confirming the order-in-original No. V-34 (15) 3/81/403 & V-34 (15) 4-81/4035 both dated 26-8-1983 and demanding Rs. 46,232.58 towards the excise duty payable on export of eight agricultural tractors to Nepal.

2. The Government of India, vide Finance Department Circular No. 297/2/77 CX-9, dated 23-9-1977, decided to allow "in bond" export of excisable goods to Nepal without charging excise duty where the payment was to be received in free foreign exchange. The Government also, vide Notification No. 304/77, dated 24-10-1977 made amendment in Rule 13 of the Central Excise Rules, by incorporating Sub-rule (2), enabling the Government to permit such export without charging duty and Trade Notice No. 248 (MP)/Gen/36/77 dated 14-12-1977 was issued laying down the procedure to be followed for availing of such benefit.

3. The appellants, who are the manufacturers of Agricultural Tractors, falling within T.I. No. 34 of the Central Excise Tariff, and are holding the L-4 licence, received, in Jan.-Feb. 1981, order from Nepal for 5 units of 444 type of Agricult