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2017 (7) TMI 444 - CESTAT CHENNAI

2017 (7) TMI 444 - CESTAT CHENNAI - TMI - SSI exemption - use of brand name - respondents were clearing unbranded cookies and cookies bearing the brand name Cookie Man - Revenue was of the view that that the cookies sold in paper plate and in napkins are also to be treated as branded cookies as the buyer buying such cookies from the outlet are aware that the cookies sold loosely is only Cookie Man cookies and that they are the very same item that are sold in packs, denying the benefit of N/N. 8/ .....

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agreement with Cookie Man Pty. Ltd., Australia - demand upheld - appeal allowed - decided in favor of Revenue. - E/723/2006 - Final Order No. 41083/2017 - Dated:- 21-6-2017 - Smt. Sulekha Beevi C.S., Member (Judicial) And Shri V. Padmanabhan, Member (Technical) Shri S. Govindarajan, AC (AR) for the appellant None for the respondent ORDER Per Bench The respondents are engaged in the manufacture of Cookies falling under Central Excise Tariff heading 1905.11 of the Central Excise Tariff Act, 1985. .....

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of loose cookies in empty boxes (when such boxes are specifically asked for by the customers) iii) Sale of loose cookies across the counter in paper plates and napkins. The respondents were not paying duty on the cookies sold in loose in the paper plates and napkins. Investigation by the department revealed that the cookies sold in paper plate and in napkins are also to be treated as branded cookies as the buyer buying such cookies from the outlet are aware that the cookies sold loosely is only .....

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issioner (Appeals) relied upon the order passed by the Tribunal in a similar case and held that the respondents are eligible for the benefit of SSI exemption. 2. Today at the time of hearing, the Ld. AR Shri S. Govindarajan, AC, submitted that the department had filed appeal against the judgment of the Tribunal and the issue now stands settled in favour of Revenue, in the case of CCE, Chennai Vs. Australian Foods India Pvt. Ltd. 2013 (287) ELT 385 (SC). 3. None appeared on behalf of the responde .....

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e Hon ble Apex Court has held that the respondents would not be eligible for the benefit of SSI exemption even for the cookies sold in loose from their outlets. 19. Hence, we hold that it is not necessary for goods to be stamped with a trade or brand name to be considered as branded goods under the SSI notification, discussed above. A scrutiny of the surrounding circumstances is not only permissible, but necessary to decipher the same; the most important of these factors being the specific outle .....

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containers, can transform to become unbranded ones, when sold from the same counter, or even from an adjoining counter, without packaging carrying the brand name. Admittedly, on the same cookies, physically bearing brand Cookie Man sold in containers carrying brand name duty is paid. It is interesting to note that learned counsel appearing on behalf of the assessee first argued that to determine if the cookies sold from the counter are branded or not, scrutiny must be limited to the case of the .....

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