TMI BlogSSI exemption available or not_packing in customer's printed boxesX X X X Extracts X X X X X X X X Extracts X X X X ..... Dear Experts Please suggest!! If my customer has supplied printed cartoon boxes nothing else, means i am procuring the goods at my own and manufacturing the same. After manufacturing i packed the material in Printed Cartoon Boxes which has already supplied by my customer, Then Whether Still i am eligible to take benefit of 150 lakhs on this particular transaction, Whether Excise duty be chargeab ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... le or not.??? Thank you in advance..!! - Reply By Rajagopalan Ranganathan - The Reply = Sir, There are judgments/decisions both for and against the eligibility of SSI exemption. 1. In Malawa Ram Handa v. CCE [2001 (136) ELT 629 (CEGAT)] = 2000 (4) TMI 626 - CEGAT, NEW DELHI it was held that putting a tag 'TISCON' (belonging to TISCO) along with details of IS No., Lot No., size ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and name of TISCO on bundles of bars manufactured for TISCO is 'branding'. the brand need not be on goods. 2. It is held in Khanna Industries v. CCE [1996 (82) ELT 109 (CEGAT)], = 1995 (12) TMI 108 - CEGAT, NEW DELHI Filetech Pharma v. CCE [2000 (120) ELT 372 (CEGAT)], = 2000 (5) TMI 85 - CEGAT, COURT NO. II, NEW DELHI use of brand name even on packing of goods is sufficient to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hold that branded goods are cleared. Contra decisions; - 1.In CCE v. S.P. Tools [2005 (183) ELT 323 (CEGAT)] = 2005 (1) TMI 182 - CESTAT, NEW DELHI it was held that SSI exemption is available even though assessee was using packing slips with monogram of another person. the mono gram is not embossed on the excisable products. Therefore the query raised by you is arguable one and only ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... adjudication by quasi judicial authorities alone can decide the issue. You can clear the goods without payment of duty for time being and if any show cause notice is issued then you can contest the same citing the contra decision which is in favour of you. - Reply By KASTURI SETHI - The Reply = INTERIM REPLY In this context, before arriving at any decision, it is very important to peruse ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... following Board's circular :- Letter F.No. 354/124/2008-TRU , dated 1-9-2008 Central Board of Excise Customs, New Delhi Subject : Instructions on implementation of changes carried out to Notification No. 8/2003-C.E ., dated 1-3-2003 - Regarding. - Reply By Mahir S - The Reply = Premji, Whether the issue has been raised by you for the purpose of clarity or an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y notice has been issued by the department. - Reply By Prem Bajaj - The Reply = Mahir Sir, This issue has been challenged by the Deptt. Thank you All Experts..!! - SSI exemption available or not_packing in customer's printed boxes - Query Started By: - Prem Bajaj Dated:- 28-1-2016 Central Excise - Got 4 Replies - Central Excise - Discussion Forum - Knowledge Sharing, reply post by an exp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ert, personal opinion Tax Management India - taxmanagementindia - taxmanagement - taxmanagementindia.com - TMI - TaxTMI - TMITax ..... X X X X Extracts X X X X X X X X Extracts X X X X
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