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2018 (11) TMI 1034 - AT - Central ExciseSSI Exemption - valuation - inclusion of value of supplies made to merchant exporters in the value of clearances - Held that:- The issue is decided in the case of JAI JAWALA PROCESSORS VERSUS COMMISSIONER OF CENTRAL EXCISE, ROHTAK [2014 (12) TMI 1318 - CESTAT NEW DELHI], where reliance placed in the case of Universal Packaging v. CCE, Mumbai-V [2010 (9) TMI 561 - CESTAT, MUMBAI] and it was held that carton/packaging material cleared to exporter, who used the same for packaging of exported material, which was admittedly exported in terms of Rule 19(1) of Central Excise Rules, 2002, has to be held as clearances for export and value of the same is not required to be added in the value of home clearances. Thus, the clearances to merchant exporters, which itself is not disputed, is to be excluded from the computation of total clearances - appeal allowed - decided in favor of appellant.
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