https://www.taxtmi.com/caselaws?id=110604 The Appellate Tribunal CESTAT, CHENNAI allowed the appeals of M/s. Nelliyalam Tea Factory and M/s. Lawson Tea Factory, ruling in their favor regarding the SSI exemption for tea under tariff heading 0903.90. The Tribunal held that tea stored in containers exceeding 20 kgs and bearing the company's name/mark does not qualify as put up in unit containers with brand names, thus exempting the appellant-assessees from paying duty for the relevant period specified. This decision clarifies the criteria for the SSI exemption and emphasizes the significance of legal precedents in excise matters. en-us Mon, 22 Dec 2003 00:00:00 +0530 Tue, 17 Apr 2012 17:04:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=110604 The Appellate Tribunal CESTAT, CHENNAI allowed the appeals of M/s. Nelliyalam Tea Factory and M/s. Lawson Tea Factory, ruling in their favor regarding the SSI exemption for tea under tariff heading 0903.90. The Tribunal held that tea stored in containers exceeding 20 kgs and bearing the company's name/mark does not qualify as put up in unit containers with brand names, thus exempting the appellant-assessees from paying duty for the relevant period specified. This decision clarifies the criteria for the SSI exemption and emphasizes the significance of legal precedents in excise matters. Case-Laws Central Excise Mon, 22 Dec 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=110604