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TMI Blog2018 (9) TMI 734X X X X Extracts X X X X X X X X Extracts X X X X ..... - A/87092-87093/2018 - Dated:- 9-8-2018 - Shri S K Mohanty, Member (Judicial) And Shri C J Mathew, Member (Technical) Shri LV Pai, Consultant for appellant Shri M R Melvin, Superintendent (AR) for the respondent ORDER Per: S K Mohanty Both these appeals are directed against the impugned order dated 27/08/2010 passed by the Commissioner of Central Excise (Appeals), Mumbai. Denial of SSI exemption under Notification No. 8/2003-CE dated 01/03/2003 in respect of labels/stickers falling under Chapter sub-heading No. 8421 1020/90 of the Central Excise Tariff Act, 1985 is the subject matter of the present dispute. Learned Commissioner (Appeals) has upheld the adjudged demand confirmed on the appellants, holding that Noti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he goods manufactured by the Customer for whom labels are made. The labels are made for customers who put them on the containers of goods manufactured by them (customers). Board Circular No. 71/71/94-CX, dated 27-10- 1994 issued in the context of SSI Notification No. 1/93-C.E. supports this view. It states: 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 casting is meant for use of the customer only for further manufacture. Casting having such band name are not sold in the market as castings as such, because it will be of no use to another person. It is felt that when such castings are not traded but only sold to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... we find no reason not to consider a label as sticker especially in view of the fact that the metal labels are also mentioned in Clause 4 (e). An interpretation of Clause 4(e) to the effect that stickers would mean only gummed labels is not borne by sound reasoning. We do not appreciate the thin line of distinction being at tempted by Revenue to differentiate between the stickers and labels. We do not think it necessary to go into the aspect of the affidavit or the dispute regarding presentation of labels before the adjudicating authority. Accordingly, we hold that the labels manufactured by the appellant are eligible for exemption in terms of Notification No. 08/2003-C.E. as amended by Notification No. 47/2007. Consequently, the question of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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