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Central Excise - Highlights / Catch Notes

Home Highlights January 2016 Year 2016 This

SSI Exemption - The leaflets manufactured by the appellant are ...


Appellant's Leaflets Not Branded Goods; Turnover Included in Aggregation for Notification Limit Calculation.

January 25, 2016

Case Laws     Central Excise     AT

SSI Exemption - The leaflets manufactured by the appellant are not branded goods since that was not traded as such for purchase by general public. Such fundamental test negates stand of the appellant that it manufactured branded goods. Accordingly, turnover therefrom shall enter into aggregation process to compute the limit prescribed by the Notification - AT

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