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2010 (12) TMI 715 - CESTAT, MUMBAISSI Exemption - whether the assessee should be required to include the clearances made to merchant-exporters also in the computation of aggregate value of clearances of specified goods for home consumption - Board’s Circular No. 648/39/2002 - Held that:- the assessee in the present has established that the corrugated boxes were not cleared for home consumption but cleared for export in terms of Rule 19(1) of the Central Excise Rules and, therefore, such clearances are not liable to be reckoned as part of aggregate clearances for home consumption for the purposes of SSI notification for any of the financial years comprised for the period of dispute in this case.
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