https://www.taxtmi.com/caselaws?id=214147 Deemed export clearances made to buyers holding advance or intermediate licences were held not to qualify for exclusion from aggregate turnover under Notification No. 1/93-CE where the Chapter X procedure under Rule 13 of the Central Excise Rules, 1944 was not followed and duty was paid on the clearances. The majority reasoned that Notification No. 49/94-CE(NT) operated only when the prescribed statutory procedure was complied with, and that deemed exports under the EXIM Policy were limited to the specific benefits provided thereunder. The clearances were therefore treated as home consumption clearances for SSI exemption purposes, and their value had to be included in the aggregate computation. en-us Fri, 07 Oct 2011 00:00:00 +0530 Sat, 28 Dec 2013 11:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=214147 Deemed export clearances made to buyers holding advance or intermediate licences were held not to qualify for exclusion from aggregate turnover under Notification No. 1/93-CE where the Chapter X procedure under Rule 13 of the Central Excise Rules, 1944 was not followed and duty was paid on the clearances. The majority reasoned that Notification No. 49/94-CE(NT) operated only when the prescribed statutory procedure was complied with, and that deemed exports under the EXIM Policy were limited to the specific benefits provided thereunder. The clearances were therefore treated as home consumption clearances for SSI exemption purposes, and their value had to be included in the aggregate computation. Case-Laws Central Excise Fri, 07 Oct 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=214147