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2015 (10) TMI 1550 - AT - Central ExciseSSI exemption - manufacture of labels / stickers bearing the band name of the customer - Denial of exemption under Notification No. 8/2003-CE dated 01/03/2003 - Interest u/s 11AB - Held that:- Intention of the Government is to grant the benefit of SSI exemption to goods, namely, packing material, containers, metal labels, etc. which may carry a brand name of the customer. The stated policy is clearly not to consider these labels manufactured by one person themselves as having any connection in the course of trade with the goods manufactured by the Customer for whom labels are made. The labels are made for customer who put them on the containers of goods manufactured by them (customers). - Even in the absence of a dictionary meaning we find no reason not to consider a label or sticker especially in view of the fact that the metal labels are also mentioned in Clause 4(e). An interpretation of Clause 4(e) to the effect that stickers would mean only gummed labels is not borne by sound reasoning. We do not appreciate the thin line of distinction being attempted by Revenue to differentiate between the stickers and labels. We do not think it necessary to go into the aspect of the affidavit or the dispute regarding presentation of labels before the adjudicating authority. Accordingly, we hold that the labels manufactured by the appellant are eligible for exemption in terms of Notification No. 08/2003-CE as amended by Notification No. 47/2007. - Decided in favour of assessee.
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