https://www.taxtmi.com/caselaws?id=114874 Forgings cleared as intermediate goods for further manufacture into nuts and bolts were eligible for small scale exemption because they were not complete finished products at the stage of clearance. The presence of the brand name on the forgings, incorporated through the die, did not by itself disqualify the exemption where the goods were supplied for further processing by the customer. The duty demand was therefore unsustainable, and the connected penalties and confiscation based on alleged clearance of branded finished goods without duty payment also could not survive. en-us Thu, 27 Jan 2005 00:00:00 +0530 Mon, 21 May 2012 17:57:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=114874 Forgings cleared as intermediate goods for further manufacture into nuts and bolts were eligible for small scale exemption because they were not complete finished products at the stage of clearance. The presence of the brand name on the forgings, incorporated through the die, did not by itself disqualify the exemption where the goods were supplied for further processing by the customer. The duty demand was therefore unsustainable, and the connected penalties and confiscation based on alleged clearance of branded finished goods without duty payment also could not survive. Case-Laws Central Excise Thu, 27 Jan 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=114874