https://www.taxtmi.com/forum/issue?id=107532 The issue is whether duty-free exports to Nepal require execution of a bond and whether the assessable value of such exports counts toward the SSI exemption ceiling. One view cited a notification-based export procedure requiring a bond for duty-free export and treating exported goods as includible in the value used to determine the SSI exemption; another view stated such exports are not clubbed for exemption calculation. References to central excise notifications, a circular, and procedural manual guidance are noted. en-us Sat, 01 Nov 2014 12:27:39 +0530 Thu, 23 Jan 2025 15:57:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=107532 The issue is whether duty-free exports to Nepal require execution of a bond and whether the assessable value of such exports counts toward the SSI exemption ceiling. One view cited a notification-based export procedure requiring a bond for duty-free export and treating exported goods as includible in the value used to determine the SSI exemption; another view stated such exports are not clubbed for exemption calculation. References to central excise notifications, a circular, and procedural manual guidance are noted. Discussion-Forum Central Excise Sat, 01 Nov 2014 12:27:39 +0530 https://www.taxtmi.com/forum/issue?id=107532