https://www.taxtmi.com/caselaws?id=437626 Under the SSI exemption scheme, corrugated boxes supplied by an SSI unit to merchant exporters for use in export consignments are not included in the aggregate value of clearances when the goods are ultimately exported. The cited line of decisions treats such export-linked supplies as outside the exemption ceiling, so the disputed turnover does not affect SSI eligibility. On that basis, any duty demand built on including those clearances is not sustainable, and related penalties cannot survive once the underlying levy fails. en-us Mon, 27 Feb 2023 00:00:00 +0530 Wed, 10 May 2023 15:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=437626 Under the SSI exemption scheme, corrugated boxes supplied by an SSI unit to merchant exporters for use in export consignments are not included in the aggregate value of clearances when the goods are ultimately exported. The cited line of decisions treats such export-linked supplies as outside the exemption ceiling, so the disputed turnover does not affect SSI eligibility. On that basis, any duty demand built on including those clearances is not sustainable, and related penalties cannot survive once the underlying levy fails. Case-Laws Central Excise Mon, 27 Feb 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=437626