Brand name goods retained exemption where the notification imposed no bar and no clubbing of clearances was alleged.

Notification No. 77/83-C.E. exempted the first clearances from one or more factories up to the prescribed limit and did not exclude goods merely because they were manufactured for another concern and bore that concern's brand name. The assessee remained the manufacturer, and no clubbing of clearances was alleged for computing the exemption limit. In the absence of any prohibition in the notification, branded clearances could not be denied exemption. The assessee was therefore entitled to the notification benefit, and the demand could not be sustained.

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Issues: Whether the benefit of Notification No. 77/83-C.E. dated 1-3-1983 could be denied to the assessee merely because the goods were manufactured for another concern and bore its brand name.

Analysis: The notification exempted the first clearances from one or more factories up to the prescribed monetary limit and did not place any restriction excluding goods bearing the brand name of another manufacturer or trader. The assessee remained the manufacturer of the goods, and the show cause notice did not allege that the clearances of the assessee and the brand name owner had to be clubbed for computing the exemption limit. In the absence of any prohibition in the notification, the branded clearances could not be kept outside the exemption.

Conclusion: The assessee was entitled to the benefit of the notification and the demand could not be sustained.

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