https://www.taxtmi.com/caselaws?id=121687 The Tribunal directed a partial pre-deposit and granted a stay on the recovery of the balance amount of duty and penalties. It emphasized that the use of branded components did not make the final products branded and that traded items should not be clubbed with manufactured items for duty calculation. The decision highlighted the importance of distinguishing between manufacturing and trading activities and the impact of brand names on SSI exemptions. en-us Wed, 18 Apr 2007 00:00:00 +0530 Wed, 01 Aug 2012 15:22:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=121687 The Tribunal directed a partial pre-deposit and granted a stay on the recovery of the balance amount of duty and penalties. It emphasized that the use of branded components did not make the final products branded and that traded items should not be clubbed with manufactured items for duty calculation. The decision highlighted the importance of distinguishing between manufacturing and trading activities and the impact of brand names on SSI exemptions. Case-Laws Central Excise Wed, 18 Apr 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=121687