TMI Blog2007 (5) TMI 100X X X X Extracts X X X X X X X X Extracts X X X X ..... exemption - Appeal No. E/2035/2001 - Final Order No. A/1090/2007-WZB/AHD - Dated:- 8-5-2007 - [Order per M.V. Ravindran, Member (J)]. - This appeal is directed against the Order-in-Appeal No. 221/2001, dt. 30-3-2001. 2. The appellant is unrepresented despite the notice nor there is any request for adjournment. Since the appeal is of 2001, we take up the appeal for disposal, in the absenc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... has not followed the procedure of Chapter X in this case. 5. On perusal of the records, it is seen that the appellant has cleared the product manufactured by him without payment of duty on the ground of that they -are still within the limit of Rs. 30 lakhs as envisaged in Notification No. 30/97, dt. 27-6-97 under impressions that the final products, being further used in original equipment, ca ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f it is found that such branded castings are traded in the market as such it will amount to use such castings 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 not otherwise "traded", the benefit of small scale exemption in such cases should not ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tured and cleared by the appellant contains the logo of the original equipment manufacturer and this product is used by original equipment manufacturer in their machinery/components/equipments. The contention of the appellant that they are 100% selling 100% of their production to the original manufacturer is uncontroverted. The issue in this case is squarely covered by the clarification given by C ..... X X X X Extracts X X X X X X X X Extracts X X X X
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