https://www.taxtmi.com/caselaws?id=217239 Goods bearing another person's brand name remain outside SSI exemption where the notification excludes branded goods, and the buyer's later use of the goods as parts, accessories, inputs, or capital goods does not change that position. The brand-name test turns on whether the manufacturer affixes the other person's mark on the goods; customer intention or subsequent market use is irrelevant. The specified exception under paragraph 4(a) applies only if the prescribed concessional-removal procedure is followed. The branded transmitter-receivers were therefore ineligible for SSI exemption, although the text notes that the duty, interest, and penalty order was ultimately found unsustainable on the Tribunal's application of the exemption principle. en-us Fri, 04 May 2012 00:00:00 +0530 Tue, 09 Oct 2012 10:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=217239 Goods bearing another person's brand name remain outside SSI exemption where the notification excludes branded goods, and the buyer's later use of the goods as parts, accessories, inputs, or capital goods does not change that position. The brand-name test turns on whether the manufacturer affixes the other person's mark on the goods; customer intention or subsequent market use is irrelevant. The specified exception under paragraph 4(a) applies only if the prescribed concessional-removal procedure is followed. The branded transmitter-receivers were therefore ineligible for SSI exemption, although the text notes that the duty, interest, and penalty order was ultimately found unsustainable on the Tribunal's application of the exemption principle. Case-Laws Central Excise Fri, 04 May 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=217239