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2013 (1) TMI 274 - AT - Central ExciseWaiver of pre-deposit - Stay petition - SSI exemption – Notification No. 8/2003-C.E. - Brand name or Trade name of other - Appellant manufacture various types of electric insulators - under heading 8546 of the Central Excise Tariff - Order placed by M/s. TDPL on the appellant for supply of ceramic insulators - the insulators were to strictly confirm to ISI specifications IS-731/1971. M/s. TDPL had obtained ISI certification in respect of the goods - For ISI certification it is necessary that the goods must be affixed with the brand name or trade name – Held that:- Prima facie view that the words TDPL affixed on the goods have to be treated as a brand name of M/s. TDPL and since this brand name does not belong to the appellant, the appellant would not be eligible for SSI exemption. Following the decision in case of AVADH POLYTUBES (P) LTD. (2010 (11) TMI 622 - CESTAT, NEW DELHI) that the goods would have to be treated as bearing brand name or trade name of another person and would not be eligible for SSI exemption. Direct ot deposit pre-deposit and amount dues.
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