9911796707
TMI Blog2011 (1) TMI 258X X X X Extracts X X X X X X X X Extracts X X X X ..... e Respondent Per Dr. Chittaranjan Satapathy Heard both sides. 2. Shri K. Subash Chandran, learned counsel appearing for the appellants states that they are manufacturing floor cleaning equipments / machines under collaboration agreement with M/s.American Auto Service, USA and M/s. Hako Werke GmbH, Germany and have also been using their brand names ROOTS and HAKO . He states ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ppellants claim small scale exemption in respect of theCoimbatoreunit. Under the impugned order the appellants have been denied small scale exemption in respect of theCoimbatoreunit clubbing the clearances of goods from the Pollachi unit. The learned counsel states that since the goods manufactured in the Pollachi unit were goods bearing brand names of others and have suffered duty the value of th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s and the value of the same is required to be excluded for the purpose of computation under the small scale exemption notification as claimed by the appellants or the said goods should be held to be bearing the brand name of the appellants and hence value of the same is to be included while computing the limits under the small scale exemption scheme. It is not in dispute that the brand name used b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ds manufactured in their Pollachi unit. We also find that the appellants have not claimed small scale exemption for such goods and they have paid the duty applicable on such goods which has been accepted by the Department. The same also is quite in order in view of the aforecited decision of the Hon ble Supreme Court. Consequently the value of such goods as also the value of the exempted flippers ..... X X X X Extracts X X X X X X X X Extracts X X X X
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