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2015 (10) TMI 1563 - AT - Central ExciseSSI Exemption - manufacture of readymade garments bearing brand name or trade-name of another person - export of goods - contravention of procedures, conditions and provisions specified under Rule 18/ Rule 19 of the Central Excise Rules, 2002 read with Notification No. 42/2001-CE (NT) dated 26.6.2001 - penalty under Rule 25 of the Central Excise Rules, 2002 - Held that:- Exemption shall not apply to the goods bearing a brand name or trade name of another person, except where the goods are manufactured in a factory located in Rural Area. In other words, it is clear that if the goods are manufactured by a factory located in Rural Area, as is claimed by the appellants, the goods will be eligible for the SSI exemption granted by the said Notification No. 8/2003-CE dated 01.03.2003. It is further observed that Simplified Export Procedure for export of ready made garments prescribed vide Circular No. 705/21/2003-CX dated 08.04.2003 is meant for exempted units. It is also observed that in the communication dated 25.09.2014, subsequent to the impugned order-in-original, the Assistant Commissioner (Review), Central Excise & Customs, Daman has categorically stated that the ready made garments in question here have been exported. - Matter remanded back - Decided in favour of assessee.
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