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    <title>Purchase from SSI Unit</title>
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    <description>Excise duty on goods sold by a retail chain after purchase from an SSI unit turns on brand ownership and the manufacturing relationship: where the SSI unit owns the brand and manufactures as its own product the SSI exemption can apply and the retail chain&#039;s resale without further activity does not attract duty; where the brand is owned by another or the SSI manufactures on behalf of the brand owner the exemption will not be available and excise duty consequences arise.</description>
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      <description>Excise duty on goods sold by a retail chain after purchase from an SSI unit turns on brand ownership and the manufacturing relationship: where the SSI unit owns the brand and manufactures as its own product the SSI exemption can apply and the retail chain&#039;s resale without further activity does not attract duty; where the brand is owned by another or the SSI manufactures on behalf of the brand owner the exemption will not be available and excise duty consequences arise.</description>
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      <law>Central Excise</law>
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