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2018 (1) TMI 631 - CESTAT MUMBAISSI exemption - use of brand name of others - It appeared to revenue that the SSI exemption is not available to the appellant as they have manufactured table diaries for LIC with the logo of LIC - Held that: - it is admitted fact that the diaries manufactured by the appellant for LIC have not been traded by LIC - the appellant is entitled to exemption under Notification No. 8/2003 CE read with Circular No. 71/71/94 CX dated 27/10/1994 - appeal allowed.
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