https://www.taxtmi.com/caselaws?id=235591 SSI exemption for goods bearing another person's brand name was unavailable unless manufacture was carried on in a factory situated in a rural area, and a unit falling within the Jaipur region treated as urban under the Rajasthan Land Revenue Act could not qualify as rural. The Tehsildar's certificate could not displace the statutory classification, so the appellant failed to establish a prima facie case for rural-area treatment. As a result, the stay order was not modified and the pre-deposit requirement was upheld. en-us Wed, 12 Jun 2013 00:00:00 +0530 Mon, 29 Jul 2013 09:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=235591 SSI exemption for goods bearing another person's brand name was unavailable unless manufacture was carried on in a factory situated in a rural area, and a unit falling within the Jaipur region treated as urban under the Rajasthan Land Revenue Act could not qualify as rural. The Tehsildar's certificate could not displace the statutory classification, so the appellant failed to establish a prima facie case for rural-area treatment. As a result, the stay order was not modified and the pre-deposit requirement was upheld. Case-Laws Central Excise Wed, 12 Jun 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=235591