Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2017 (11) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2017 (11) TMI 277 - AT - Central ExciseSSI exemption - use of Brand name - apart from clearance of goods, which are sold to the domestic buyers, the appellants have also sold the goods to the merchant exporter under the brand name of merchant exporter - case of the department is that the goods bearing the brand name of buyer is not eligible for SSI exemption - Board Circular No. 648/39/2002-CX dated 25.7.2002 - Held that: - merely because the goods first cleared to merchant exporter and then the same goods is exported, simplified procedure prescribed by the board cannot be denied to the appellant - The Tribunal in various decisions has consistently taken a stand that if the supply to the merchant exporter is against Form14B/Form-H, the same will be treated as export clearance - Therefore, in the present case the goods admitted supplied against Form 14-B which should be treated as export and the same should not be included in the aggregate clearance value of ₹ 100 lakhs provided under N/N. 8/2001-CE & 8/2002-CE. However, the adjudicating authority as well as the first appellate authority have not verified the factual aspect and they have rejected the claim of the appellant's goods sold to the merchant exporter is export clearance only on the basis that goods were not exported directly from the appellant's factory - matter needs to be remanded to adjudicating authority only for the purpose of verification that all the clearances of branded goods to the merchant exporter are covered by the Form 14B - appeal allowed by way of remand.
|