https://www.taxtmi.com/caselaws?id=117375 Packing materials exported along with frozen marine products were held not to count as clearances for home consumption under the SSI exemption scheme because clearances on which no excise duty is payable are excluded from aggregate turnover under paragraph 3 of SSI Notification No. 8/2002-C.E. The exception in Explanation G for exports to Bhutan and Nepal did not apply on the facts, so the applicants established a strong prima facie case. Waiver of pre-deposit of duty and penalty, together with stay of recovery pending appeal, was therefore granted. en-us Tue, 10 Jan 2006 00:00:00 +0530 Fri, 22 Jun 2012 12:34:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=117375 Packing materials exported along with frozen marine products were held not to count as clearances for home consumption under the SSI exemption scheme because clearances on which no excise duty is payable are excluded from aggregate turnover under paragraph 3 of SSI Notification No. 8/2002-C.E. The exception in Explanation G for exports to Bhutan and Nepal did not apply on the facts, so the applicants established a strong prima facie case. Waiver of pre-deposit of duty and penalty, together with stay of recovery pending appeal, was therefore granted. Case-Laws Central Excise Tue, 10 Jan 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=117375