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2017 (3) TMI 370 - AT - Central ExciseSSI exemption - valuation - sale of branded goods to related person - Held that: - It is admitted that the respondent is not clearing 100% goods to the related person. In that circumstances, the Rule 9 read with Rules 8 are not applicable. The Respondent cleared goods to various customers and they have cleared the goods to SEPL and affix their brand name on the pipes. The respondent did not include to claim SSI exemption the pipes cleared to SEPL - Held that: - the clause 4 of SSI Exemption notification is not applicable to the goods cleared by the respondent as branded goods - Therefore, the value of such clearances goods cannot be added to arrive on the aggregate value clearance during the respectively period. Appeal dismissed - decided against Revenue.
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