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2019 (6) TMI 556 - AT - Central ExciseSSI Exemption - use of brad name - Exemption to Jute Bags - N/N. 30/2004-CE dated 09.07.2004 - period of dispute is from 01.03.2007 to 20.02.2013 - HELD THAT:- Hon’ble Supreme Court in the case of RDB Textiles Ltd. Vs. CCEx. & S.Tax, Kol.IV [2018 (2) TMI 825 - SUPREME COURT] had examined the wordings of the Notification as it stood during the disputed period and decided that the printing of the name, logo and other particulars of buyer, like, FCI and State Governments, were made by the manufacturers to comply with the requirements of Jute Control Order. The Hon’ble Supreme Court further held that the markings on jute bags were under compulsion of law and meant for identification, monitoring and control by Government Agencies and such markings cannot be considered as brand name. Exemption cannot be denied - appeal allowed - decided in favor of appellant.
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