https://www.taxtmi.com/caselaws?id=345336 Clearances by an SSI unit to merchant exporters can qualify as export clearances if supported by Form H/Form 14B and other export-related documents linking the manufacturer's supplies to actual exports. The Board's simplified export procedure recognises such sales tax forms as proof of export, and direct shipment from the factory to the port is not mandatory where the clearances can be correlated with invoices, bill of lading and merchant exporter certificates. On that basis, the goods were treated as exported and excluded from the domestic aggregate value for SSI exemption, so the proposed demand, interest and penalties could not survive. en-us Wed, 28 Jun 2017 00:00:00 +0530 Fri, 28 Jul 2017 14:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=345336 Clearances by an SSI unit to merchant exporters can qualify as export clearances if supported by Form H/Form 14B and other export-related documents linking the manufacturer's supplies to actual exports. The Board's simplified export procedure recognises such sales tax forms as proof of export, and direct shipment from the factory to the port is not mandatory where the clearances can be correlated with invoices, bill of lading and merchant exporter certificates. On that basis, the goods were treated as exported and excluded from the domestic aggregate value for SSI exemption, so the proposed demand, interest and penalties could not survive. Case-Laws Central Excise Wed, 28 Jun 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=345336