https://www.taxtmi.com/caselaws?id=166909 Goods cleared for export and actually exported were not to be included in the aggregate value of clearances for home consumption under Notification No. 89/79-C.E., because actual export took them outside the home-consumption computation. The Tribunal followed earlier precedent and rejected the contention that such goods were deemed consumed in India merely because they were fitted to vehicles. On the evidence, clearances through another exporter were accepted as exported where supported by purchase orders, invoices, packing lists, shipping bills and customs certification, and deduction was allowed for 505 fare meters. The remaining clearance value was not fully excluded from the exemption computation. en-us Wed, 29 Feb 1984 00:00:00 +0530 Wed, 12 Nov 2014 12:21:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=166909 Goods cleared for export and actually exported were not to be included in the aggregate value of clearances for home consumption under Notification No. 89/79-C.E., because actual export took them outside the home-consumption computation. The Tribunal followed earlier precedent and rejected the contention that such goods were deemed consumed in India merely because they were fitted to vehicles. On the evidence, clearances through another exporter were accepted as exported where supported by purchase orders, invoices, packing lists, shipping bills and customs certification, and deduction was allowed for 505 fare meters. The remaining clearance value was not fully excluded from the exemption computation. Case-Laws Central Excise Wed, 29 Feb 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=166909