2003 (3) TMI 621 - AT - Central Excise

Summary

Issues: Appeal against eligibility for SSI concessions under Notification No. 1/93 for goods bearing foreign brand names.

Analysis:
1. The appeal by the revenue challenged the order granting SSI concessions to the respondent for goods bearing foreign brand names.

2. The revenue contended that the respondent was not eligible for concessional rates under Notification No. 1/93 as they did not own or have exclusive rights to the foreign brand names used on the goods.

3. The revenue relied on the Namtech Systems case where it was held that small scale exemption was not available if goods were affixed with foreign brand names without ownership or exclusive rights. They also cited the ESBI Transmission case to support their argument.

4. The revenue reiterated that since the foreign brand names were not registered in the respondent's name, they were not entitled to claim the exemption under Notification No. 1/93.

5. The respondent argued that the Commissioner (Appeals) had provided detailed findings supporting their eligibility for the SSI exemption. They questioned the ownership of the brand names mentioned in the show cause notice and whether they were registered in the country.

6. The Tribunal considered the submissions, reviewed the findings of the lower authorities, and referred to Board clarifications and circulars regarding the criteria for denying SSI exemption based on the use of another person's brand name. The Tribunal found no connection between the specified goods and any person using the brand names in question. Therefore, the appeal by the revenue was rejected, upholding the order granting SSI concessions to the respondent.