Brand name clearances and SSI exemption: branded PD pump sales were excluded from aggregate value computation.

Clearances of PD pumps manufactured under another person's brand name were held not liable to be clubbed in the aggregate value for small scale exemption under Notification No. 8/2002-CE, because the record showed the brand belonged to a different entity and there was no evidence that the manufacturer owned that brand. On that basis, the branded clearances were excluded from the SSI exemption computation, and the Revenue's attempt to deny the exemption by including them failed.

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Issues: Whether clearances of PD Pumps manufactured under the brand name of another person were liable to be included in the aggregate value for availing small scale exemption under Notification No. 8/2002-CE.

Analysis: The lower appellate authority had found that the brand name used on the PD Pumps belonged to another entity and that there was no material to show that the respondent owned that brand name. On that basis, it held that such branded clearances were not eligible for SSI exemption and that the Revenue's attempt to include them in the aggregate value was not supported by the record. The Tribunal found no reason to differ from those findings.

Conclusion: The branded clearances were not to be clubbed for the purpose of denying SSI exemption, and the Revenue's appeal failed.

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