Branded goods under SSI exemption: TISCON-labelled CTD bars on bundles were excluded, with remand for verification and duty recomputation.

CTD bars and rods packed in bundles bearing the TISCON label were treated as branded goods because a brand name may be indicated on the packing or bundles if it links the goods to the brand owner in trade. On that basis, such clearances were excluded from the aggregate value for SSI exemption under Notification No. 1/93-C.E. The record was, however, insufficient to confirm that every clearance of CTD bars manufactured for TISCO carried the TISCON label, so invoice-wise verification and chronological reworking of duty were required. The matter was remanded for factual verification and fresh computation after adjustment of duty already paid.

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Issues: Whether CTD bars and rods packed in bundles with TISCON labels on behalf of TISCO could be treated as branded goods so as to fall outside the SSI exemption computation under Notification No. 1/93-C.E.; and whether the matter required remand for verification of the factual position and recalculation of duty.

Analysis: The definition of brand name/trade name was applied in a manner that recognised that a brand may be indicated not only on the goods themselves but also on their packing or bundles, if it connects the goods with the brand owner in the course of trade. The label TISCON was treated as the brand name of TISCO, and packing the CTD bars in bundles bearing that label brought the clearances within the category of branded goods. At the same time, the record was found insufficient to conclude that all clearances of CTD bars manufactured for TISCO were in fact made with the TISCON label, and the duty computation also had to be reworked chronologically after verification of invoice-wise clearances and adjustment of duty already paid.

Conclusion: Packing CTD bars in bundles with the TISCON label amounted to clearance of branded goods, and such clearances were not to be included in the aggregate value for SSI exemption purposes. The matter was remanded to the jurisdictional Assistant Commissioner for factual verification and fresh duty computation.

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