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Zasfa Packaging Versus Commissioner of Central Excise, Delhi-II

2016 (1) TMI 15 - CESTAT NEW DELHI

Denial of SSI Exemption - use of brand name on the packing material - Department felt that as the printed cartons with brand name of others are not sold in the market as such these could not be treated as "branded goods" and as such the value of these clearances cannot be excluded in the aggregate value of clearances to arrive at SSI limit - whether or not the value of printed cartons and skin packagings with the brand name of others are to be added in the aggregate value to arrive at SSI exempt .....

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manufactured by him and the person using the brand/trade name, the exemption is lost. It was held that in any case, it cannot be forgotten that the customer wants his brand/trade name affixed on the product not for his own knowledge or interest. The customer is getting the brand or trade name affixed because he wants the ultimate customer to know that there is a connection between the product and him. The reasoning of the Hon'ble Supreme Court [2005 (8) TMI 115 - SUPREME COURT OF INDIA] is squa .....

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. E/2087-2088 of 2006 - Dated:- 4-8-2015 - ASHOK JINDAL, JUDICIAL MEMBER AND B. RAVICHANDRAN, TECHNICAL MEMBER For The Appellant : Amit Jain, Adv. For The Respondent : Pramod Kumar, Authorized Representative (Jt. CDR) ORDER B. Ravichandran, Technical Member - There are two appeals on the same issue one by the main appellant contesting the demand of Central Excise duty, the other by partner of the main appellant contesting the penalty imposed. Both the appeals are taken up together for decision. .....

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arket as such these could not be treated as "branded goods" and as such the value of these clearances cannot be excluded in the aggregate value of clearances to arrive at SSI limit. Accordingly, proceedings were initiated against the appellant resulting in confirmation of demand with equal penalty and also penalty on the partner of the appellant firm. On appeal the learned Commissioner (Appeals) vide his order dated 23/3/2006 upheld the original order. The present appeals are against t .....

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onogram, label, signature or invented word or writing which is used in relation to such specified goods for the purpose of indicating, 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; As per Notification No. 8/2002-CE, following goods will be considered as "branded goods":- (a) Goods must bear the identification of the buyer such as brand name, tra .....

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products. He held that branding or trade name has significance only because it conveys to the customer in the market a connection between the goods and some person. Since, the printed cartons are not traded in the market these cartons are not to be treated as branded goods and consequently value of clearance of these goods are to be added to arrive at SSI limit. In the appeal before us, the learned Counsel strongly contested the above finding of the lower authority stating that printed cartons .....

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