TMI Blog2016 (6) TMI 232X X X X Extracts X X X X X X X X Extracts X X X X ..... that show cause notice classified the goods under 2108.99 which means that as per show cause notice, the impugned goods were falling under category “other” mentioned below CTH 2108.40 and the said “other” has two parts, 2108.91 covering goods not bearing brand name and 2108.99 covering goods other than those not bearing brand name, which means CTH 2108.99 covers only those goods which bear brand name. Consequently the impugned goods, even going by the implication of the show cause notice, would at best be covered under CTH 2108.91 which attracts nil duty. In these circumstances without going into any other aspect of case when the duty leviable on the impugned goods is nil the question of any evasion simply does not arise and consequent ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... plicability of SSI exemption Notification 8/2000-CE and the godown located 20 km away at Badarkha Babaji was merely an extension of the factory of appellant No. 1 (at Maksi Road). 3. Ld. Advocate for the appellant contended as under: (i) As per chapter note 3 and chapter 19 and chapter note 7 of Chapter 21 of Central Excise Tariff, labelling, relabelling or repacking from bulk pack to retail pack amounts to manufacture in respect of goods covered under the said chapters and therefore the processes carried out at the godown located at Badarkha Babaji village amounted to manufacture and the goods became branded goods only when they were repacked and labelled with the brand name there. (ii) Badarkha Babaji is located in the rural ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oods in bulk from Maksi Road factory (appellant No. 1). No show cause notice demanding duty has been issued in respect of clearances from godown at Badarkha Babaji. Incidentally, the ld. Advocate contended that Badarkha Babaji is located in the rural area and therefore clearances from the said godown were entitled to the SSI exemption as per para 4(c) of Notification No. 8/2000-CE which inter alia states that even branded goods will be eligible for SSI exemption if they are manufactured in a factory located in a rural area. Ld. Advocate produced a certificate No. 154/6114/03-04 dated 10.4.2004 from Tehsildar, Tahsil Ghatia that Badarkha Babaji is located in rural area and we have already shown that the activity carried out in the g ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Sterilised or Pasteurised Miltone Other: 2108.91 Not bearing a brand name 2108.99 Other It is clear from the above description that the goods covered under CTH 2108.91 are those not bearing a brand name and CTH 2108.99 covers other goods, which means goods bearing brand name. Thus, notwithstanding the statement of the Managing Director, it is clear from the foregoing analysis that as the impugned goods cleared from Maksi Road factory did not bear any brand name, the question of their classification under CTH 2108.99 would not arise as CTH 2108.99 covers goods other than those not bearing brand name. Needless to say that show cause notice classified the goods under 2108.99 wh ..... X X X X Extracts X X X X X X X X Extracts X X X X
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