Small-scale exemption valuation includes unbranded job-work clearances made to SAIL under Notification No. 1/93-C.E.

Clearances of unbranded goods manufactured on job-work basis for Steel Authority of India were required to be included in the aggregate value of clearances for small-scale exemption under Notification No. 1/93-C.E. Explanation (3) applied because the goods did not bear any brand name or trade name, so the value of those clearances formed part of the appellants' clearances for the relevant exemption scheme. On that basis, the inclusion of the SAIL clearances was upheld and the appeal failed.

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Issues: Whether the value of clearances made to Steel Authority of India on job-work basis was includible in the aggregate value of clearances for availing the benefit of Notification No. 1/93-C.E. for small-scale exemption.

Analysis: The goods manufactured by the appellants were found to be unbranded and did not bear any brand name or trade name. On that basis, Explanation (3) to Notification No. 1/93-C.E. required the value of the goods cleared to SAIL to be included while computing the aggregate value of clearances for the exemption. Since the job-work clearances formed part of the appellants' clearances for the relevant exemption scheme, no infirmity was found in the order below.

Conclusion: The value of clearances made to SAIL was correctly included in the aggregate value of clearances, and the appeal failed.

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