Brand name exemption under SSI notification applies where the brand owner is eligible, even if it makes different goods.

Notification No. 1/93-C.E. remains available for goods cleared under another person's brand name where the brand name owner is itself an SSI unit eligible for the exemption. Paragraph 4 withdraws the benefit only when the brand name belongs to a person not eligible for the notification; it does not require the brand name owner to manufacture identical specified goods. On that construction, the assessee was entitled to the exemption and denial of the benefit was unsustainable.

---

---

Issues: Whether the exemption under Notification No. 1/93-C.E. was unavailable to specified goods cleared under another person's brand name merely because the brand name owner was not manufacturing identical goods.

Analysis: Paragraph 4 of the notification creates an exception to the exemption where the brand name belongs to another person who is not eligible for the notification. The controlling requirement is that the brand name owner must be an SSI unit eligible for the exemption; the notification does not require that the brand name owner must also manufacture the same specified goods. Since the brand name owner in this case was an SSI unit eligible for and availing the exemption, the bar in paragraph 4 did not apply.

Conclusion: The assessee was entitled to the exemption under Notification No. 1/93-C.E.; the denial of exemption was unsustainable and the appeal succeeded.

---