9911796707
TMI Blog2017 (2) TMI 481X X X X Extracts X X X X X X X X Extracts X X X X ..... t was not entitled for the SSI exemption Notification No.8/2003-CE dated 1/3/2003. Accordingly, the demand was confirmed and the same was upheld by the Commissioner (Appeals). The claim of the appellant right from beginning is that the goods manufactured and sold by them do not bear the brand name of Sunflex , it is only mentioned on the invoice, whereas the same was not affixed on the product. The exemption can be denied only when the goods bear the brand name of another person. Merely because the brand name is mentioned on the invoice, the appellant cannot be debarred from the eligibility of the exemption notification. 2. Shri. N.N. Prabhudesai, learned Superintendent, (AR) appearing on behalf of the Revenue reiterates the findings of th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the product and the buyer is purchasing only because it is sunflex range of goods. This transaction will be considered as sale of branded goods. Accordingly, the SSI exemption is not admissible. In support, he placed reliance on the following judgements: a) Australian Foods India (P) Ltd. 2013 (287) ELT 385 (SC) b) Tubes & Structurals 2015 (318) ELT 362 (SC) c) Grasim Industries Ltd. 2005 (183) ELT 123 (SC) d) RDH Auto 2003 (152) ELT 363 (Tri-Del) e) RDJ Auto 2003 (156) ELT A334 (SC) f) Dempto Engineering Works Ltd. 2015 (319) ELT 359 (SC) g) Special Tools (P) Ltd. 2015 (324) ELT 64 (All.) h) ITC Ltd. 2014 (36) STR 481 (Del) i) ITC Ltd. 2015 (38) STR J362 (SC) 3. On careful consideration of the submissions made by both s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... gone through the clause of the agreement between M/s.Hunter Douglas India Pvt. Ltd. and the appellants are as under: 8.1 As per clause 3 (c) of the licence agreement the licensee undertakes to use the designs, specifications, materials and machines exclusive for the fabrication of the products and to use therefore only materials purchased and machines taken on licensee from HDI. 8.2 As per clause 3 (d) of the license agreement the licensee undertakes to purchase exclusively from HDI all of the materials required for the fabrication of the products all such purchases shall be subject to the general conditions of sale and shall be at HDI's prevailing prices on the day of shipment. 8.3 As per clause 3 (f) of the License agreement th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... brand on invoice clearly establishes that the goods with the identity of sunflex brand were being sold. Therefore, judgement of Australian Food (supra) also applicable. Since on the above undisputed facts it is clear that the product was bearing the brand name of "sunflex" which belongs to another person and also considering the Hon'ble Supreme Court judgement in Australian Food (supra), we do not feel to go through all other judgements cited by the learned Counsel. 5. As per our above discussion, we are of the considered view that the products manufactured and cleared by the appellant was indeed bearing the brand name "sunflex" which belongs to another person. Accordingly, as per para 4 of the Notification No.8/2003 dated 01/03/2003, the ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
