Supply
of goods to merchant-exporter constitutes ‘export clearances’, not includible
in aggregate turnover for purpose of SSI exemption; CESTAT notes that CBEC
Circular No. 648/39/2002-CX allows SSI units to export goods either directly or
through merchant exporter and documents prescribed by Sales Tax Dept. viz. Form
H / equivalent Forms, are acceptable as proof of export; States that CBEC has
very consciously prescribed such Forms as proof of export for the reason that
they are issued by Dept. only in respect of those goods which are exported;
Therefore, interpretation of Adjudicating Authority that goods should have been
directly exported from factory of manufacturer (i.e. assessee) is very narrow
and defeats the entire objective of simplified export procedure prescribed by
the Board, states CESTAT; Accordingly, observes that if the supplies made by
assessee get correlated with details in said Sales Tax Forms, same must be
accepted and certificates issued by merchant exporter fortifying assessee’s
claim cannot be simply brushed aside : Mumbai CESTAT
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