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2012 (6) TMI 459 - AT - Central ExciseSSI Exemption - Deemed export - Value of clearance - Whether the value of "deemed exports" has to be included in the calculation of aggregate value of clearances for the benefit of exemption in terms of SSI Notification No.1/93 – Held that:- Value of "Deemed Exports" is to be included in the calculation of aggregate value of clearances for extending the benefit of exemption in terms of Notification No.1/93-CE – In favor of Revenue. Whether Deemed Exports can be equated with clearances for home-consumption or the same have to be treated as exports - "Deemed Exports" cannot be equated as "exports" for each and every purpose and, therefore, the benefits available for "deemed exports" shall be only those specifically provided under the EXIM Policy - In favor of Revenue.
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