2004 (10) TMI 243 - AT - Central Excise

Summary

The Appellate Tribunal CESTAT, New Delhi rejected the appeal regarding the treatment of corrugated cartons supplied for packing exported shoes as domestic clearances for SSI exemption. The Commissioner ruled that the cartons were cleared for export and not for domestic use. The appeal lacked evidence to show the cartons were not exported. Exported goods are not considered for determining SSI exemption eligibility. The appeal was rejected.