TMI Blog2015 (9) TMI 1318X X X X Extracts X X X X X X X X Extracts X X X X ..... also to be added to arrive at the SSI exemption limit. We find that the learned Commissioner (Appeals) examined in detail these issues and arrived at the categorical conclusion that the brand name Kalsi used by the respondent for PD Pumps belongs to M/s Kalsi Metal Works, Jallandhar only and that being the case no SSI exemption is applicable in respect of such goods. There is no evidence on record ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... respondent were manufacturers of various types of agricultural implements, PD Pumps and parts etc. The respondent availed SSI exemption under Notification No. 8/2002-CE in respect of various goods like valves, fittings, castings and parts. They were manufacturing PD Pumps and parts thereof with the brand name Kalsi which belongs to another person. For this clearance they have discharged full rate ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e to any further duty. The present appeal is against this impugned order. In the appeal much emphasis has been made to the effect that there is no agreement or understanding with other owner of brand name in respect of PD Pumps and there is no order placed by M/s Kalsi Metal Works, owner of brand name Kalsi, in respect of these branded products. The Revenue pleaded that the lower Appellate Authori ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed at the categorical conclusion that the brand name Kalsi used by the respondent for PD Pumps belongs to M/s Kalsi Metal Works, Jallandhar only and that being the case no SSI exemption is applicable in respect of such goods. There is no evidence on record to show that the brand name Kalsi for PD Pumps and spares thereof belonged to the respondent. Regarding classification for sales tax purpose, t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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