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    <title>2007 (6) TMI 442 - CESTAT, BANGALORE</title>
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    <description>The Tribunal ruled in favor of the appellants, holding that they were entitled to the Small Scale Industry (SSI) exemption for clearances under their own brand name. The decision emphasized that clearing goods under different brand names, including paying normal duty for certain clearances, did not disqualify them from SSI benefits. Citing relevant case law, the Tribunal clarified the interpretation of brand names and reaffirmed the appellants&#039; eligibility for SSI exemption despite the Department&#039;s allegations. The impugned order was set aside, affirming the appellants&#039; right to SSI exemption for their own branded products.</description>
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    <pubDate>Mon, 11 Jun 2007 00:00:00 +0530</pubDate>
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      <title>2007 (6) TMI 442 - CESTAT, BANGALORE</title>
      <link>https://www.taxtmi.com/caselaws?id=122610</link>
      <description>The Tribunal ruled in favor of the appellants, holding that they were entitled to the Small Scale Industry (SSI) exemption for clearances under their own brand name. The decision emphasized that clearing goods under different brand names, including paying normal duty for certain clearances, did not disqualify them from SSI benefits. Citing relevant case law, the Tribunal clarified the interpretation of brand names and reaffirmed the appellants&#039; eligibility for SSI exemption despite the Department&#039;s allegations. The impugned order was set aside, affirming the appellants&#039; right to SSI exemption for their own branded products.</description>
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      <pubDate>Mon, 11 Jun 2007 00:00:00 +0530</pubDate>
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