TaxTMI 
TaxTMI 
2023 (12) TMI 302
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....g. The appellant was operating under notification no. 8/2003-CE dated 1st March 2003 entitling 'small scale industrial (SSI)' units to exemption on clearances up to limit which was to be computed after exclusion of non-excisable goods, exempted goods and exported goods. The clearances effected by the appellant between April 2008 and March 2010 came under scrutiny in view of the value of clearances of 'corrugated boxes' amounting to Rs. 1,65,63,070.55 and Rs. 1,44,40,860.40 in 2008-09 and 2009-10 out of a total value of Rs. 2,20,33,939.55 and Rs. 2,53,68,305.45 respectively for the two years. 2. The appellant claimed that they were not required to register themselves under Central Excise Act,1944 as their clearances, net of excludable value....
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....count while arriving at the exemption limit of Rs. 150 Lakhs. In the instant case, the respondents sold the product card board boxes to their customer who in turn used those boxes for packing of fruits and vegetable, Here I observe that when the buyer of the respondents uses the card board boxes for packing of fruits and vegetable, the identity of the cardboard boxe is lost and what the buyer exporting is fruits and vegetable and not corrugated boxes. It is also to be noted that when representations were received by the small scale manufacturers the Board vide Circular No. 648/39/2002-CX dated 25.07.02 has clearly stated the simplified export procedure is available only if the manufacturer or the merchant exporter expert the goods from the ....
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....e exported in suitable containers and it is the reality that the containers themselves are not to be found specifically enumerated in the shipping document. Nonetheless, it is established procedure, in terms of central excise law, to permit such containers to be cleared without payment of duty subject to establishing that the goods did ultimately find use by the merchant-exporter. The appellant herein had submitted 'form H' which was held to suffice for the purpose of the finding of the Tribunal in re Vadapalani Press. The rejection of the applicability of that decision was grounded in the absence of registration by the appellant and consequent absence of records. Even if such evidence is not available, the first appellate authority should ....