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2018 (9) TMI 1901 - CESTAT KOLKATASSI Exemption - use of brand name of others - Department was of the view that the appellant will not be entitled to the benefit of SSI Exemption in respect of the printed diaries, since they were cleared bearing the brand name of LIC - N/N. 08/2018-CE dated 01/03/2003 - period from 2006 to 2007 - CBEC vide Circular No. 71/71/94-CX, dt. 27/10/1994 - HELD THAT:- The business of LIC is Life Insurance. They are neither manufacturers nor traders of diaries. Consequently, in the light of the clarification above, the mischief of provisions relating to brand will not be attracted in the present case. The appellant will be entitled to the benefit of SSI Exemption in respect of the diaries cleared to LIC - Appeal allowed - decided in favor of appellant.
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