benefit of SSI to manufacturer selling only under brand name of others.

[Himanshu Gupta]

Dear Experts,

One of my client manufactures garments and dispatches them under brand name of other. as per SSI conditions, clearance under brand name of other shall not be considered for the threshold limit of 400 lacs/150 lacs. manufacturer has no other clearances. so now is he eligible for ssi exemption and all its benefits irrespective of his turnover(which includes only branded clearances)?

AI Summary

SSI exemption for goods sold under another's brand preserved with limited exemption and separate investment test applies.
The exemption framework excludes goods bearing another's brand from SSI relief except where specified exceptions apply; for certain excisable garments with higher retail prices the notification limits the exemption available for branded clearances for the remainder of the financial year. A manufacturer clearing goods under another's brand does not automatically forfeit SSI status for other clearances, and the separate plant and machinery investment criterion remains unaffected.