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2017 (2) TMI 1032 - AT - Central ExciseSSI Exemption - clubbing of clearances - brand name of others - whether Tractor parts supplied to OEMs, on which stickers had been affixed, cleared by the respondents are branded goods or not? - Held that: - Ld. Commissioner (Appeals) has heavily relied upon the ratio decidendi in the Hon’ble Supreme Court judgment in the case of Kohinoor Elastics Pvt. Ltd. [2005 (8) TMI 115 - SUPREME COURT OF INDIA]. Since the Revenue’s grounds of appeal are based on non-applicability of the judgment of Kohinoor Elastics Pvt. Ltd. and the Board Circular dated 27.10.1994 and in view of the subsequent Board Circular accepting the said judgment and superseding the Circular dated 27.10.1994, we find that Revenue has no grounds to contest the impugned order - appeal dismissed - decided against Revenue.
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