2013 (10) TMI 140 - HC - Central Excise

Export or Clearances for Home Consumption Benefit of Notification No. 8/2011 - The only dispute was that since the Form- H Certificate was furnished beyond the period of six months specified in the Circular No. 212/96, whether the exports effected by the assessee could be considered as clearances for home consumption and benefit of Notification No. 8/2011 could be denied to the assessee in respect of those exports - Held that - As per the Circular No. 212/96, no doubt that the exporter was required to furnish a photocopy of Form-H to establish proof of export within a period of six months from the date of clearance of the goods from the factory, but the said Circular nowhere states that if the Form-H certificate furnished beyond the period of six months, exports effected by the assessee would be treated as clearance for home consumption - it was not in dispute that the assessee had in fact effected exports and had furnished photocopy of Form-H certificate, thus no fault can be found with the decision of the CESTAT that the clearance effected for exports cannot be taken as clearance for home consumption there was no merits in the present appeal.

Summary

Issues:
1. Interpretation of Form-H certificate validity period for proving exports.
2. Determination of whether goods cleared under Maharashtra Sales-tax Act for export consignments qualify as exports.
3. Evaluation of Tribunal's decision in light of evidence on record.

Interpretation of Form-H Certificate Validity:
The High Court addressed the issue of whether exports made by the assessee could be considered as clearances for home consumption due to furnishing the Form-H certificate beyond the specified period. The court noted that while the Circular required the certificate to be furnished within six months, it did not state that delays would automatically classify exports as clearances for home consumption. Since the assessee had indeed exported goods and provided the Form-H certificate, the court upheld the Tribunal's decision that the exports should not be treated as clearances for home consumption. Consequently, the court dismissed the appeal, finding no fault with the Tribunal's ruling.

Goods Cleared under Maharashtra Sales-tax Act:
Another issue involved determining whether goods cleared under the Maharashtra Sales-tax Act for export consignments could be classified as exports. The Tribunal's observation conflicted with certain CBEC circulars. However, the High Court focused on the evidence that the corrugated boxes were actually exported, emphasizing that the dispute was not about the fact of export but the timing of furnishing the Form-H certificate. As the assessee had fulfilled export requirements and provided the necessary documentation, the court found no merit in denying the benefit of Notification No. 8/2011. Ultimately, the court upheld the Tribunal's decision, emphasizing the actual export of goods by the assessee.

Evaluation of Tribunal's Decision:
Lastly, the High Court evaluated the Tribunal's decision in light of the evidence on record. The court found that the assessee had indeed exported the goods and provided the required Form-H certificate, meeting the export proof criteria. Consequently, the court deemed the Tribunal's decision consistent with the evidence presented and dismissed the appeal. The judgment highlighted that the assessee's compliance with export procedures and documentation requirements was crucial in determining the classification of the transactions.