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TMI Blog2017 (2) TMI 1032X X X X Extracts X X X X X X X X Extracts X X X X ..... preme Court judgment in the case of Kohinoor Elastics Pvt. Ltd. [2005 (8) TMI 115 - SUPREME COURT OF INDIA]. Since the Revenue’s grounds of appeal are based on non-applicability of the judgment of Kohinoor Elastics Pvt. Ltd. and the Board Circular dated 27.10.1994 and in view of the subsequent Board Circular accepting the said judgment and superseding the Circular dated 27.10.1994, we find that Re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or parts as branded goods in the respect of which exemption under Notification No. 8/2000-C.E. dated 01.03.2000 and Notification No. 9/2003-C.E. dated 01.03.2003 was not available. For the purpose of determining the aggregate value of clearance of the specified goods for home consumption, clearances bearing the brand name or trade name of another person were not be taken into account for the gra ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , on which stickers had been affixed, cleared by the respondents are branded goods or not. The show cause notice alleges that the respondents have cleared Tractor parts in semi finished condition to OEMs describing them as branded goods so as to keep their clearances within small scale exemption limit of 3 hundred lacs though in reality the goods were non branded. 4. The Ld. AR for the Revenue ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... astics Pvt. Ltd. (supra) and the Board Circular dated 27.10.1994 and in view of the subsequent Board Circular accepting the said judgment and superseding the Circular dated 27.10.1994, we find that Revenue has no grounds to contest the impugned order. We also find that there is no infirmity in the order of the Ld. Commissioner (Appeals). Accordingly, the appeals filed by the Revenue are dismisse ..... X X X X Extracts X X X X X X X X Extracts X X X X
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