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2009 (8) TMI 438 - AT - Central ExciseSSI Exemption- Brand name- Appellant is engaged in the manufacture of automotive clutch products falling under Chapter 87 of Central Excise Tariff Act, 1985. Proceedings were initiated against the appellant for denial of benefit of small scale exemption Notification No. 8/2003-C.E., dated 1-3-2003 on the ground that they were using the brand name of their buyers M/s. Luk India Pvt. Ltd. The said brand name ‘Luk’ of their buyers was being engraved embossed at the stage of casting of the said product, in terms of the pattern used in the manufacture of the goods. During the course of adjudication, appellants contended before the Original Adjudicating Authority that their factory is situated in the rural area and as such the bar of use of other person’s brand name will not be applicable to them.
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