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2015 (11) TMI 1414 - SUPREME COURT

2015 (11) TMI 1414 - SUPREME COURT - 2015 (326) E.L.T. 10 (SC) - Claim of exemption on clearance of product known as "Crane Gutkha" which is containing chewing Tobacco - Whether branded or not - Benefit of Exemption Notification No. 08/2001 CE dated 01.03.2001 - Held that:- the goods of the assessee are preparations containing chewing Tobacco. Thus, the only question is as to whether branded or unbranded preparations in order to qualify for exemption under the aforesaid Notification, the assesse .....

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nd name belonging to the assessee are concerned, they have to be treated as unbranded. This contention is clearly misconceived and untenable. - judgment of the Tribunal is unsustainable in law and is liable to be set aside. Thus, holding that the assessee is not entitled to any exemption under the aforesaid Notification - Decided in favour of Revenue. - Civil Appeal Nos. 528-529 of 2008 - Dated:- 6-11-2015 - A. K. Sikri And Rohinton Fali Nariman, JJ. For the Petitioner : Mr. A K Panda, Sr. Adv. .....

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tion No. 08/2001 CE dated 01.03.2001 and on that basis held that the assessee is not liable to pay any excise duty on its product known as "Crane Gutkha" which is containing chewing Tobacco. The brief facts of the matter are that the assessee is engaged in the manufacture of Pan Masala/Gutkha containing Tobacco falling under Chapter sub-heading 2404.49. This product is manufactured and sold under the brand name "Crane Gutkha". The assessee had filed revised declaration under .....

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demand for payment of duty @ of 60% which is a normal duty payable on the said product, the Tribunal by the impugned order has been persuaded by the aforesaid contention and therefore, held that the assessee is entitled to the benefit of the aforesaid notification to the extent of 32%. In order to appreciate the respective cases of the parties, it would be necessary to traverse through the Notification in question. This Notification No. 08/2001 pertains to SSI exemption scheme which was made eff .....

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ate of duty or are exempt from the whole of the duty of excise leviable thereon; (ii) All goods falling under heading No. 09.02; (iii) All goods falling under heading No. 21.06 and sub-heading Nos. 2101.10 and 2101.20; (iv) All goods falling under Chapter 24 of the First Schedule (other than unbranded chewing tobacco and preparations containing chewing tobacco, falling under heading No. 24.04." A reading of the aforesaid annexure clearly demonstrates that the goods which are specified in th .....

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g under Chapter 24 of the First Schedule states that if the goods are unbranded chewing Tobacco or unbranded preparations containing chewing Tobacco falling under Chapter 24.04, they would be entitled to exemption. As mentioned above, the goods of the assessee are preparations containing chewing Tobacco. Thus, the only question is as to whether branded or unbranded preparations in order to qualify for exemption under the aforesaid Notification, the assessee has to prove that goods are unbranded. .....

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see are concerned, they have to be treated as unbranded. This contention is clearly misconceived and untenable. The Notification itself contains the definition of "brand name" which reads as under: "Explanation - For the purposes of this notification: (A) "brand name" or "trade name" means a brand name or a trade name, whether registered or not, that is to say, name or a mark, such as symbol, monogram label, signature or invented word or writing which is used i .....

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