https://www.taxtmi.com/caselaws?id=206312 Corrugated boxes cleared to merchant-exporters for packing export goods were treated as export clearances, not clearances for home consumption, for SSI exemption purposes. The Tribunal applied earlier decisions and accepted that the Board's simplified proof of export procedure, including Form-H or equivalent sales tax documents, governed these transactions. It rejected the Revenue's argument that the absence of direct export from the assessee's factory changed the character of the clearances, noting that the goods were ultimately exported through the merchant-exporter route. The later Supreme Court decision was held not to displace the earlier Tribunal view on these facts, and the duty demand and penalties were set aside. en-us Thu, 30 Dec 2010 00:00:00 +0530 Mon, 24 Oct 2011 10:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=206312 Corrugated boxes cleared to merchant-exporters for packing export goods were treated as export clearances, not clearances for home consumption, for SSI exemption purposes. The Tribunal applied earlier decisions and accepted that the Board's simplified proof of export procedure, including Form-H or equivalent sales tax documents, governed these transactions. It rejected the Revenue's argument that the absence of direct export from the assessee's factory changed the character of the clearances, noting that the goods were ultimately exported through the merchant-exporter route. The later Supreme Court decision was held not to displace the earlier Tribunal view on these facts, and the duty demand and penalties were set aside. Case-Laws Central Excise Thu, 30 Dec 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=206312