https://www.taxtmi.com/caselaws?id=95188 Notification No. 1/93-C.E. computed SSI exemption eligibility by reference to clearances for home consumption and expressly included specified export categories such as Nepal and Bhutan. Deemed export supplies, although treated as exports under export policy by legal fiction, did not amount to clearances for home consumption. Because the notification did not expressly include deemed exports, their value was excluded from aggregate clearances for the exemption limit, and relief followed from that exclusion. en-us Fri, 22 Sep 2000 00:00:00 +0530 Thu, 08 Dec 2011 15:53:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=95188 Notification No. 1/93-C.E. computed SSI exemption eligibility by reference to clearances for home consumption and expressly included specified export categories such as Nepal and Bhutan. Deemed export supplies, although treated as exports under export policy by legal fiction, did not amount to clearances for home consumption. Because the notification did not expressly include deemed exports, their value was excluded from aggregate clearances for the exemption limit, and relief followed from that exclusion. Case-Laws Central Excise Fri, 22 Sep 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=95188