9911796707
TMI Blog2018 (1) TMI 631X X X X Extracts X X X X X X X X Extracts X X X X ..... te - for Appellant Shri D.S. Chawhan, Superintendent (AR) - for Respondent ORDER Per: Anil Choudhary The issue in this appeal is whether the appellant-assessee is entitled to SSI exemption under Notification number 8/2003 CE, as amended. 2. The brief facts as per the show cause notice are that the appellant is engaged in job work activity of printing, binding and preparing branded table diaries bearing logos of LIC and had cleared these table diaries, without payment of duty to LIC (Life Insurance Corporation), Mumbai. During the scrutiny of records, it appeared that the appellant is engaged in printing as well as textbook/exercise book manufacturing falling under chapter 48 of CETA, 1985, as per the requirement of t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on job work charges and recovered only job work charges. They are of impression that their SSI unit having total turnover is below rupees one crore. Therefore, Central excise duty is not applicable to them. He further added that he was not aware of Central Excise Law and Procedures. Further, during the course of enquiry/investigation the appellant-assessee submitted a letter dated 19/11/2007 wherein they stated that - the printed diaries are distributed by LIC as complimentary gifts to Policy Holders, Subscribers and other related persons. It is thus apparent that the printed diaries bearing Logo of LIC are not traded. Under the circumstances, the mischief of brand name in terms of para-(4) of Notification number 8/2003 CE is not attracted ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... name/design/logo as required by the user of castings. Such castings are finally used in the manufacture of other machinery like diesel engines. It was noticed that such castings are not traded as such in the open market and they are made for use by specific users. In such cases, the brand name which is put on the castings is the brand name of the machinery manufacturer, and thus putting the brand name is only to suit the manufacturing needs of the customer. It was clarified that so long as the branded castings are being supplied to the customer for further manufacture and are not otherwise traded, the benefit of SSI exemption in such cases should not be denied merely on the ground that it contains brand name of another unit. 4. The lear ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
