Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2008 (7) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2008 (7) TMI 816 - AT - Central ExciseSSI Exemption - Computation of clearances - inclusion of export value in the value of clearances - Held that: - if the export values are required to be included in the value of clearances for home consumption, then the duty paid on such exports, when they were still within the exemption limit of ₹ 50 lakhs, is required to be treated as deposit and the appellant’s duty liability is required to be re-quantified by treating the entire clearances in chronological order and such duty deposits are required to be adjusted against the appellant’s duty liability - matter remanded for re-quantification of duty.
|