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....

AI Summary

Exemption for Branded Agricultural Parts Under Notification 03/2005 Valid, No Brand Restrictions per Serial No. 70. Verify Locally. A query was raised regarding the applicability of an exemption for branded goods under Notification No. 03/2005, specifically whether goods with another person's brand can qualify for exemption. Two responses clarified that the exemption for excisable goods, such as parts used in agriculture, is not limited by brand name restrictions under serial number 70. The exemption is available, but it is advised to verify with the relevant Range Office. Compliance with any formalities is necessary to qualify for the exemption.