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TMI BlogClarification regarding brand name provision in the general SSI Scheme under Notification No. 1/93X X X X Extracts X X X X X X X X Extracts X X X X ..... Tax Research Unit Subject : Clarification regarding brand name provision in the general SSI Scheme under Notification No. 1/93. I am directed to refer to paragraph 4 of Notification No. 1/93 which provides that under this notification, exemption would not apply if the goods in question bear a brand name or trade name of another person. In this context certain doubts have been raised following ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ly to suit the manufacturing needs of the customer. Consequently, in such cases, the benefit of SSI exemption should not be denied. Illustration II 3. There are certain SSI units which produce goods on behalf of another person and names of both the manufacturer and the person on whose behalf the goods are manufactured are reflected in the finished goods. For example, in the case of electricity ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... onsequently if there is no "trade" of such goods, the brand name provision would not apply. 7. Coming to the first illustration, castings are manufactured as per the specific requirement of the customers and the brand name which the small scale unit puts on such castings is meant for use of the customer only for further manufacture. Castings having such brand name are not sold in the market as ca ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... me of another unit. Whether such supply is in the course of trade or not, of course, will be a matter of fact and has to be ascertained from the nature of transaction between the small scale unit and the brand name owner. So long as they are made to order as per the design and specification of a particular manufacturer and sold to that manufacturer for his own use, the benefit of Notification No. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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