CESTAT : Supply of goods to merchant-exporter constitutes 'export', excludible from SSI exemption

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