https://www.taxtmi.com/caselaws?id=82330 An exemption confined to clearances for home consumption could not apply to corrugated boxes ultimately supplied to buyers in Nepal and Bhutan, whether moved directly from the factory or first routed through the assessee's own godown. On that factual basis, the removals remained export-related clearances rather than domestic consumption, so the exemption under Notification No. 105/80 was unavailable. The consequent removals without licence, without duty payment and without the prescribed declaration and procedural compliance attracted the central excise provisions, and the duty demand and penalty were upheld. en-us Thu, 11 Feb 1988 00:00:00 +0530 Mon, 04 Jul 2011 13:36:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=82330 An exemption confined to clearances for home consumption could not apply to corrugated boxes ultimately supplied to buyers in Nepal and Bhutan, whether moved directly from the factory or first routed through the assessee's own godown. On that factual basis, the removals remained export-related clearances rather than domestic consumption, so the exemption under Notification No. 105/80 was unavailable. The consequent removals without licence, without duty payment and without the prescribed declaration and procedural compliance attracted the central excise provisions, and the duty demand and penalty were upheld. Case-Laws Central Excise Thu, 11 Feb 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=82330