https://www.taxtmi.com/caselaws?id=78734 SSI exemption under Notification No. 1/93-C.E. was available for the pre-1-3-94 period because the restriction then applied only where the manufacturer affixed goods with another person's brand name or trade name. Notification No. 59/94-C.E. broadened that condition to goods merely bearing another person's brand name, but the amendment operated only from 1-3-94 and could not govern an earlier period. On the facts noted, the goods were not shown to have been branded by the manufacturer in the manner required by the pre-amendment notification, so the earlier Tribunal view was correctly applied and the price list was rightly approved for that period. en-us Thu, 11 Feb 2010 00:00:00 +0530 Mon, 13 Dec 2010 16:39:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=78734 SSI exemption under Notification No. 1/93-C.E. was available for the pre-1-3-94 period because the restriction then applied only where the manufacturer affixed goods with another person's brand name or trade name. Notification No. 59/94-C.E. broadened that condition to goods merely bearing another person's brand name, but the amendment operated only from 1-3-94 and could not govern an earlier period. On the facts noted, the goods were not shown to have been branded by the manufacturer in the manner required by the pre-amendment notification, so the earlier Tribunal view was correctly applied and the price list was rightly approved for that period. Case-Laws Central Excise Thu, 11 Feb 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=78734