https://www.taxtmi.com/caselaws?id=342150 Clearances by an SSI unit to a merchant exporter, when the goods are actually exported and supported by Form H or an equivalent Sales Tax document, are treated as export clearances under the simplified export procedure. The manufacturer's responsibility is discharged once proof of export is produced, so such removals are excluded from the aggregate value for SSI exemption under Notification No. 8/2003-C.E. The contrary view would defeat the object of the circular and the scheme for SSI exporters. en-us Mon, 17 Apr 2017 00:00:00 +0530 Wed, 17 May 2017 10:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=342150 Clearances by an SSI unit to a merchant exporter, when the goods are actually exported and supported by Form H or an equivalent Sales Tax document, are treated as export clearances under the simplified export procedure. The manufacturer's responsibility is discharged once proof of export is produced, so such removals are excluded from the aggregate value for SSI exemption under Notification No. 8/2003-C.E. The contrary view would defeat the object of the circular and the scheme for SSI exporters. Case-Laws Central Excise Mon, 17 Apr 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=342150