Applicability of exemption for branded goods

[Sharad Aggarwal]

Under exemption Notification No.03/2005 Dt. 24.02.2005 give general exemption for sepecific pupose of excisable goods. e.g. as per serial number 70 of the notification states that if exciable goods send to agriculture department then Excise duty will be NIL..Can any one tell me if brand is affixed on the items/goods..... then this exemption can be taken or not ? Simple means to say that branded goods can takes exemption under this notification or not..... brand is being used of ANOTHER PERSON....

70. 8424 90 00 Parts of mechanical appliances of a kind used in agriculture or horticulture Nil Under this Notification restriction of using Brand Name is limited to the Entry Nos. S.Nos.9, 10, 11, 12, 13, 15, 16, and 29. Therefore, exemption will be available. Please also do cross check from your Range Office.

[Ravi Chopra]

Yes, for the exemption for the items against sr. no. 70 of the notification no. 3/2005 of central excise, there is reference to any brand name and therefore you shall be eligible to get the exemption. For this purpose there is requirement to comply with any formalities.

AI Summary

Exemption for branded goods may apply where the agricultural excise notification lacks a brand-name restriction, subject to formalities.
The question is whether branded goods are eligible for the excise exemption for agricultural-use items under Notification No.3/2005. Respondents indicate the brand-name restriction in the Notification applies only to certain listed entries and not to the agricultural entry at issue, so the exemption is available for branded goods, subject to compliance with formalities and verification by the Range Office.