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2009 (6) TMI 750 - AT - Central ExciseSSI Exemption - Aggregate value of clearances - 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 taken into account for competition of aggregate value of clearances for the purpose of deciding the eligibility under N/N. 8/2002 available to small scale industrial units? - Held that: - there is no dispute that carton boxes supplied by the appellants to the merchant exporters have been used for packing export goods which is also on record that appellants have produced Form-H as well as the relevant enclosures which show that goods have been exported and cartons supplied by them have been used for that purpose - appeal allowed.
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