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2017 (3) TMI 1281 - AT - Central ExciseSSI exemption - use of brand name of others - The Department was of the view that since the appellant was clearing those goods with brand name of M/s Dabur India Ltd. they were not entitled to the benefit of SSI exemption under N/N. 8/2003-CE dated 1.3.2003 - N/N. 47/2008-CE, dated 01.9.2008 - Held that: - N/N. 24/2009-CE (N.T.) dated 21.10.2009 clarified that brand name used on packaging material supplied to the person owning the brand name, would not be the basis for denial of SSI exemption to the manufacturer of said final products - absolutely there is no justification in upholding the demand on the goods manufactured by the appellant i.e. PP Caps with brand name ‘Dabur’ and will be clearly eligible for the benefit of SSI Notification, subject to fulfillment of other conditions specified therein - appeal allowed - decided in favor of appellant.
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