Deemed exports included in 50% domestic tariff area sales threshold under exemption notifications; Revenue's challenge failed.

For computing the 50% domestic tariff area sales limit under the relevant exemption notifications, the value of deemed exports was held not to be excluded. The Tribunal followed its earlier majority interpretation, noting that the prior decision had not been stayed by any higher forum and that no contrary material was shown to displace its application. On that basis, the same construction was applied to the exemption threshold, and the Revenue's challenge failed.

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Issues: Whether, for the purpose of computing the 50% limit for domestic tariff area sales under the relevant exemption notifications, the value of deemed exports was required to be excluded.

Analysis: The dispute turned on the interpretation already adopted by the Tribunal in an earlier majority decision, which held that while arriving at the 50% domestic tariff area sales threshold, the value of deemed exports is not to be excluded. The earlier decision had not been stayed by any higher forum, and no material was shown to displace its applicability. In such circumstances, the same interpretation was followed.

Conclusion: The value of deemed exports was not required to be excluded while computing the 50% domestic tariff area sales limit, and the Revenue's challenge failed.

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