BRANDED CLARIFICATION REG.

[DEEPAK SHARMA]

My client manufacturing of various types of carry bag (casual uses) for corporate sector i.e. KFC, Duber, Hindustan Times, Times of India. (Note: The same products is treated by the corporate sector is as Business Promotion) and printing the brand of such corporate. In this case is the goods manufactured by my client called branded or not, even the sale of company is litrally crossing the exemption limit.

Please Give the reply for the above mentioned quarry.

AI Summary

Branded goods: manufacturing items bearing another's brand can void SSI exemption, while mere institutional logos may not.
Notification 8/2003's Explanation treats a 'brand name' or 'trade name' as any name, mark or symbol indicating a trade connection between goods and a person; affixing another's brand to manufactured goods removes SSI exemption. Tribunal precedent allows SSI benefit for component parts used in original equipment. Notification 24/2009 and related directions address excise consequences where another's brand is affixed. Circular 947/8/2011 clarifies that institutional names or logos and mere maker identification on uniforms or made-ups do not alone create 'branded' goods.