2009 (6) TMI 750

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....r the Appellant. Shri R.S. Srova, JDR, for the Respondent. [Order per : B.S.V. Murthy, Member (T)]. - The limited issue in the appeal filed by the appellants is whether the value of clearances of corrugated cartons and duplex boxes when the merchant exporters who in turn used the same for packing frozen marine products which were exported by them from their factories is required to be tak....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....marine products and such products have been exported. He also submits that the very same issue had come up before the Tribunal and Tribunal had concluded that value of corrugated boxes and duplex boxes cleared to merchant exporters and used for packing export goods supplied on the basis of Form-H need not be added to the value of clearances for deciding the eligibility of a small scale unit for sm....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... in the decision in the case of Vadapalani Press has been interpreted duly by him. However, he fairly agrees that he has no judicial decision to support to the view contrary to the one canvass by the appellants. 3. We have considered the submissions made by both the sides. There is no dispute that carton boxes supplied by the appellants to the merchant exporters have been used for packing ....