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Purab Printers Versus Commissioner of Central Excise, Mumbai

2015 (10) TMI 1550 - CESTAT MUMBAI

SSI exemption - manufacture of labels / stickers bearing the band name of the customer - Denial of exemption under Notification No. 8/2003-CE dated 01/03/2003 - Interest u/s 11AB - Held that:- Intention of the Government is to grant the benefit of SSI exemption to goods, namely, packing material, containers, metal labels, etc. which may carry a brand name of the customer. The stated policy is clearly not to consider these labels manufactured by one person themselves as having any connection in t .....

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oning. We do not appreciate the thin line of distinction being attempted by Revenue to differentiate between the stickers and labels. We do not think it necessary to go into the aspect of the affidavit or the dispute regarding presentation of labels before the adjudicating authority. Accordingly, we hold that the labels manufactured by the appellant are eligible for exemption in terms of Notification No. 08/2003-CE as amended by Notification No. 47/2007. - Decided in favour of assessee. - Appeal .....

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03, ordering interest under Section 11AB and imposing penalty of ₹ 50,000/- under Rule 25 of the Central Excise Rules. 2. The issue in this case is the applicability of exemption under Notification No. 8/2003-CE on labels manufactured by the appellant bearing a brand name of their customers. The appellant sought benefit of exemption of SSI clearances under Notification No.8/2003. Initially, the exemption notification did not allow the benefit of small scale exemption to specified goods bea .....

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g, or so as to indicate a connection in the course of trade between such specified goods and some person using such name or mark with or without any indication of the identity of that person: 2.1 However, vide Notification No. 24/2009-CE(NT) dated 21/10/2009, Clause (e) under para 4 was inserted in Notification No.8/2003-CE Clause (e). The said clause (e) reads as follows: (e) "Where the specified goods are in the nature of packing materials, namely, printed cartons of paper or paper board, .....

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so shown to the bench. The learned Counsel also refers to the Trade notice No. 83/87 dated 09/11/1987, which deals with a similar situation. It states: "The name/logo printed on the metal labels etc. is a brand name/trade name in respect of goods on which such labels are to be affixed, because such name/logo indicate a connection in the course of trade between the goods on which such labels are affixed and the brand name owner. Names printed on such metal labels are not brand name by themse .....

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buyers received self adhesive labels/stickers as per purchase orders and as per drawings. 4. On the other hand, the learned AR strongly opposed the presentation of evidence of the product at this stage when no such labels were shown to the Commissioner in adjudication proceedings. He referred to the order-in-original which observed that the invoice under which the goods were supplied showed the description as printed labels which are classifiable under tariff item No. 48211020 under specific des .....

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etc. which may carry a brand name of the customer. The stated policy is clearly not to consider these labels manufactured by one person themselves as having any connection in the course of trade with the goods manufactured by the Customer for whom labels are made. The labels are made for customer who put them on the containers of goods manufactured by them (customers). Board Circular no. 71/71/94-CX dated 27/10/1984 issued in the context of SSI Notification No. 1/93-CE supports this view. It sta .....

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ngs would not amount to using brand name so as to deny the benefit of Notification No. 1/93. Of course it is found that such branded casting are traded in the market as such, it will amount to use of such casting in the course of trade and the benefit of exemption notification will not be available. In other words, so long as the branded castings are being supplied to the customer for further manufacture, and are otherwise "traded", the benefit of small scale exemption in it contains b .....

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