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2015 (11) TMI 1414 - SC - Central ExciseClaim of exemption on clearance of product known as "Crane Gutkha" which is containing chewing Tobacco - Whether branded or not - Benefit of Exemption Notification No. 08/2001 CE dated 01.03.2001 - Held that:- the goods of the assessee are preparations containing chewing Tobacco. Thus, the only question is as to whether branded or unbranded preparations in order to qualify for exemption under the aforesaid Notification, the assessee has to prove that goods are unbranded. We have already pointed out above that the assessee is selling these goods under the brand name "Crane Gutkha". However, the contention of the learned counsel for the assessee is that since this is the home brand name that brand name belongs to the assessee itself which has to be treated as unbranded. This contention proceeds on the premise that the branded goods belonging to third party only would be treated as branded and insofar as goods sold under brand name belonging to the assessee are concerned, they have to be treated as unbranded. This contention is clearly misconceived and untenable. - judgment of the Tribunal is unsustainable in law and is liable to be set aside. Thus, holding that the assessee is not entitled to any exemption under the aforesaid Notification - Decided in favour of Revenue.
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