Appellants Exceeded SSI Exemption Limit by Manufacturing Wall Putty Under Another Brand, Facing Duty Demand.

SSI Exemption - Use of brand name - The investigation has established beyond doubt that the appellants have been engaged in the manufacture of wall putty, decorative white cement etc. with the brand name of some other person - record of clearances it is established that the appellants have crossed the exemption limit which is available for SSI units - demanded duty is payable .....

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