Supplies to Merchant Exporters not includible for SSI Exemption calculation

Universal Packaging Vs Commissioner of Central Excise (CESTAT Mumbai) The legality of availing Small Scale Industries (SSI) exemption without including the value of supplies to Merchant Exporters has been challenged in four appeals. The appellant, a manufacturer of Corrugated Carton Boxes, had availed the SSI exemption under Notification No. 8/2003. However, periodic show-cause notices were served, demanding duty based on a clarificatory circular that excluded the benefit of non-inclusion of value for supplies made to domestic manufacturers who may or may not export finished products. The Comm...