BRANDED GOODS AND SSI EXEMPTION

[DEEPAK SHARMA]

one of the my client is manufacturing CARRY BAGS they are manufacturing BAG for HINDUSTAN (News Paper) PIZZA HUT (Delivery Bag) PEPSI and various types of BAG which is distributed by principle user as free gift like promotion of business. is SSI benefit available to the unit or lost. please provide any circular or Notification also 

[CAGOPALJI AGRAWAL]

Pl. visit the followling link to know the latest judgement of SC:

 

https://www.taxtmi.com/caselaws?id=220224

AI Summary

SSI exemption eligibility for manufacturers of branded promotional carry bags questioned; respondent cited controlling case law. Whether a manufacturing unit producing branded carry bags supplied to principals for distribution as free promotional gifts retains Small Scale Industry (SSI) exemption and related benefits when the bags bear the principals' trade names and are distributed by the principals as promotional items. The only reply cited a Supreme Court judgment by link and did not provide further analysis, circulars, or notifications.