Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2009 (9) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2009 (9) TMI 452 - AT - Central ExciseSSI Exemption- brand name of another- The appellants states that the impugned goods which were supplied to a public sector undertaking, namely BSNL did not have any brand name/trade name. The appellant had a collaboration agreement with M/s Pouyet International, France but the appellants have not used brand/trade name of the appellant company. In the light of the decision of of CCE, Trichy v. Rukmani Pakkiwell Traders held that- All that has been used is only a part of the Indian company’s name to indicate the parts manufactured by them. In view of the above, we are of the view that the appellants are not be disentitled to the small scale exemption. Accordingly, we set aside the impugned order and restore the Order-in-Original. The appeals are allowed.
|