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2017 (1) TMI 1539 - AT - Central ExciseSSI Exemption - use of Brand Name - Department was of the view that the stoves sold under the brand name “Suzuki” and “Mitsubishi” are not eligible for SSI exemption as the same are sold by affixing with the brand name of other persons - Held that: - assessee-appellants are not eligible for the SSI exemption in respect of the goods sold under the brand name “Mitsubishi” and “Suzuki”, as they have failed to produce any evidence before the lower authorities pertaining to the ownership of the brand name “Mitsubishi” and “Suzuki” - duty demand upheld. As regards the stoves cleared by the assessee-appellants by affixing the brand name/logo of BPCL and HPCL along with their own brand name “Advanta” and “Advanta Green” which were sold through sale outlets of BPCL and HPCL, they would be eligible for the SSI exemption. Appeal allowed in part.
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