TMI Blog2007 (8) TMI 23X X X X Extracts X X X X X X X X Extracts X X X X ..... ible for exemption in terms of Notification No.1/93-CE dated 28.2.1993. 2. Background facts in a nutshell are as follows: The respondents are manufacturers of aerated water. They are SSI units. They manufactured aerated water and cleared the same after affixing the brand name "Citra" during the period 1993-94. The brand name belonged to another person namely M/s Limca Flavours and Fragrances Ltd. (in short 'M/s Limca') which was eligible for exemption (as SSI unit) under Notification No.1/93-CE dated 28.2.1993. These facts are not in dispute. The Department by show cause notice (in short 'SCN') proposed to recover Central Excise Duty on the clearances of the aforesaid branded goods effected by the appellants in 1993-94, alleging that t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is brand name of owner for exemption under the Notification did not arise. 6. In the instant case, the brand name owner was also a unit eligible for exemption under the Notification and was the manufacture of specified goods. That being so, the view taken by the Tribunal has to be accepted. 7. In the case of Namtech Systems Ltd. v. Commissioner of Central Excise, New Delhi (2000 (115) E.L.T./ 238 (Tribunal), the larger Bench of CEGAT has held that affixation of specified good with a brand name of ineligible Indian manufacturer will entail disqualification from exemption. It was further held that the benefit of small scale exemption under Notification No. 175/86-CE as amended, is not available to the specified goods if they are affix ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 04, 81.05, 87.06, 87.11, 91.01, 91.02 and 96.13; (iii) all goods fallings under sub-heading Nos. 2101.10, 2101.20, 3304.00, 3305.90, 3307.00, 4005.00, 4006.10, 4008.21 and 9505.10 and (iv) Sandalwood oil strips of plastic intended for weaving of fabric or sacks, polyurethane foam and articles of polyurethane loam broadcast television receiver sets refrigerating and air-conditioning appliances and machinery, and parts and accessories thereof. 9. The said Notification was amended by Notification No.223/87-C.E. dated 22.9.1987. The amendment reads as follows : "In exercise of the powers conferred by sub-rule (1) of Rule 8 of the Central Excise Rules, 1944, the Central Government hereby makes the following further amendments in the Not ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hat is required is that a person, who may be a manufacturer, must be eligible for exemption under the notification in respect of the specified goods. Any other interpretation would render the purpose for which the notification has been issued redundant. 11. As noted above, the notification is 'goods specific'. The emphasis is on 'specified goods'. 12. The intention is crystal clear that at the relevant time, the unit should be eligible for exemption under the Notification in respect of the 'specified goods'. 13. The position was discussed at length by this Court in Commissioner of Central Excise, Chandigarh v. M/s Khanna Industries Ors. (2006 (9) Supp. SCR 725). 14. Above being the position, the appeal is without merit ..... X X X X Extracts X X X X X X X X Extracts X X X X
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