https://www.taxtmi.com/caselaws?id=126437 Corrugated cartons and duplex boxes supplied to merchant exporters for packing export goods were treated as eligible export-packing clearances, so their value was not required to be included in the aggregate value for small scale exemption under Notification No. 8/2002-C.E. The Tribunal accepted that once the substantive condition of use in export goods was satisfied, incomplete procedural compliance such as deficiencies in supporting documentation did not justify denial of the exemption. The earlier decision on the same issue was followed, and the cartons and boxes were excluded from the clearance computation. en-us Wed, 03 Jun 2009 00:00:00 +0530 Thu, 13 Jul 2017 13:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=126437 Corrugated cartons and duplex boxes supplied to merchant exporters for packing export goods were treated as eligible export-packing clearances, so their value was not required to be included in the aggregate value for small scale exemption under Notification No. 8/2002-C.E. The Tribunal accepted that once the substantive condition of use in export goods was satisfied, incomplete procedural compliance such as deficiencies in supporting documentation did not justify denial of the exemption. The earlier decision on the same issue was followed, and the cartons and boxes were excluded from the clearance computation. Case-Laws Central Excise Wed, 03 Jun 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=126437