TMI Blog2014 (12) TMI 1318X X X X Extracts X X X X X X X X Extracts X X X X ..... e 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 clear ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of export products. The said exporters were exporting their goods along with cartons. Value of such cartons supplied by the appellants to the exporter was not being included in the total value of the clearances, for the purpose of SSI exemption benefit. 3. Revenue entertained a view that inasmuch as cartons supplied to the exporter located in India, are not exported directly by the appellant an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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. The said decision of the Tribunal stands affirmed by Hon ble Bombay High Court, when the app ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 248 (Tri.). (7) CCE, Kanpur v. Radhey Paper Udyog Anr. - 2005 (68) RLT 630 (CESTAT-Del.) (8) Benara Bearings Pvt. Ltd. v. CCE, Kanpur-I - 1999 (105) E.L.T. 398 (Tri.). 7. As the issue stands decided, by following the same, we set aside the impugned order and allow all the appeals with consequential relief to the appellants. (Pronounced in the open Court) - - TaxTMI ..... X X X X Extracts X X X X X X X X Extracts X X X X
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