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Issues: Whether clearances made against Form H to a merchant exporter could be treated as export clearances and excluded from the aggregate value for availing SSI exemption under Notification No. 8/2003-C.E. dated 01.03.2003.
Analysis: The circular governing the simplified export procedure for SSI units accepted Sales Tax documents, including Form H, as proof of export where goods were exported by the exempted unit itself or through a merchant exporter. The decisive fact was that the respondent cleared goods from its factory to a merchant exporter, and the merchant exporter in turn exported the goods and obtained the requisite Form H from the Sales Tax authorities. Once proof of export was produced, the manufacturer's responsibility stood discharged, and such clearances could not be treated as domestic clearances for inclusion in the aggregate turnover. The contrary interpretation would defeat the object of the circular and the simplified procedure intended for SSI exporters.
Conclusion: The clearances against Form H were rightly treated as export clearances and were not includible in the aggregate value for SSI exemption. The revenue's challenge failed.
Ratio Decidendi: Where goods cleared by an SSI unit to a merchant exporter are actually exported and supported by Form H or an equivalent Sales Tax document, such clearances qualify as export clearances and are excluded from the aggregate value for SSI exemption.
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