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        Central Excise

        2004 (10) TMI 243 - AT - Central Excise

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        Treatment of Corrugated Cartons for Export vs. Domestic Use The Appellate Tribunal CESTAT, New Delhi rejected the appeal regarding the treatment of corrugated cartons supplied for packing exported shoes as domestic ...
                        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                          Provisions expressly mentioned in the judgment/order text.

                              Treatment of Corrugated Cartons for Export vs. Domestic Use

                              The Appellate Tribunal CESTAT, New Delhi rejected the appeal regarding the treatment of corrugated cartons supplied for packing exported shoes as domestic clearances for SSI exemption. The Commissioner ruled that the cartons were cleared for export and not for domestic use. The appeal lacked evidence to show the cartons were not exported. Exported goods are not considered for determining SSI exemption eligibility. The appeal was rejected.


                              The Appellate Tribunal CESTAT, New Delhi rejected the appeal regarding the treatment of corrugated cartons supplied for packing exported shoes as domestic clearances for SSI exemption. The Commissioner ruled that the cartons were cleared for export and not for domestic use. The appeal lacked evidence to show the cartons were not exported. Exported goods are not considered for determining SSI exemption eligibility. The appeal was rejected.
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