Value of goods exported not includible in threshold limit prescribed under notification no. 8/2003-CE

Annai Chemicals and Associators Vs Commissioner of GST & Central Excise (CESTAT Chennai) CESTAT Chennai held that when Form-H has been produced to establish that the goods have been exported the value of such clearances would not be included in the aggregate value so as to deny the SSI exemption. Facts- The appellant is engaged in the manufacture of Magnesium Sulphate. During the verification of records by the department officers, it was found that the appellant had crossed the exemption limit of Rs.1 Crore during 2006-07 to 2007-08. The appellant had not discharged applicable duty even af...