https://www.taxtmi.com/caselaws?id=100587 Clearance of machined castings bearing only OEM code numbers, drawing numbers or part names did not by itself amount to use of a disqualifying brand name, so SSI exemption under Notification No. 1/93-C.E. remained available where no contrary branding was established. Once the exemption applied and the duty demand failed, the penalty under Rule 173Q also lacked an independent basis and could not be sustained. en-us Wed, 23 May 2001 00:00:00 +0530 Fri, 03 Feb 2012 12:51:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=100587 Clearance of machined castings bearing only OEM code numbers, drawing numbers or part names did not by itself amount to use of a disqualifying brand name, so SSI exemption under Notification No. 1/93-C.E. remained available where no contrary branding was established. Once the exemption applied and the duty demand failed, the penalty under Rule 173Q also lacked an independent basis and could not be sustained. Case-Laws Central Excise Wed, 23 May 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=100587