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Central Excise - Highlights / Catch Notes

Home Highlights November 2018 Year 2018 This

SSI Exemption - LIC Logo printed on diaries do not establish any ...


SSI Exemption Granted for Diaries with LIC Logo; No Trade Connection Established with LIC.

November 19, 2018

Case Laws     Central Excise     AT

SSI Exemption - LIC Logo printed on diaries do not establish any connection between the goods and the logo, hence the same cannot be said to be in the course of trade. Further it cannot be said that LIC is in trade of selling the LIC diaries. - Benefit of exemption allowed.

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