1. According to sec 9, any income which is deemed to accrue or arise in India will be taxable in India. PE is one of the important criteria for determining whether such income deemed to accrue or arise in India.
2. In the given case if such export commission is in relation to the activity carried out in India then it shall be taxable in India. Otherwise, it will not be taxable. Let's say your commission agent is in the UK and he procures clients in the UK to make your export. His work is in the UK and no activity of his agency business was carried out in India, thus sec 9 will not get attracted.
4. Hence, from a general point of view sec 195 should not be applicable in your case. But it is based on case to case basis.
Please correct me if the above solution has an alternative view.