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2017 (5) TMI 31 - CESTAT NEW DELHISSI exemption - turnover exceeding threshold limit - denial of N/N. 8/2003-CE dated 1.3.2003 on the ground that the total value of clearances exceeded ₹ 300 lakhs/Rs.400 lakhs during the financial year 2002-03, 2003-04 and 2004-05 - inclusion of clearance bearing brand name of others - Held that: - similar issue came up before this Tribunal in the case of Savotham Care Limited [2015 (11) TMI 244 - CESTAT BANGALORE], where it was held that SSI exemption Notification No.8/93, dated 10-3-2003 provides that clearances bearing the brand name or trade name of another person, who are ineligible for the grant of this exemption in terms of Paragraph 4 shall not be taken into account for determining the aggregate value of clearances of all excisable goods for home consumption. It is clear that to determine aggregate value of clearances of excisable goods for home consumption and clearances bearing the brand name or trade name of another person, which are ineligible for the grant of this notification in terms of para 4 are not to be included - if the clearances bearing the brand name or trade name of another person, are excluded from the turnover, the same will be within the exemption limit. The assessee is entitled to SSI exemption - appeal allowed - decided in favor of appellant.
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