https://www.taxtmi.com/caselaws?id=258471 Under SSI exemption Notification No. 1/93, goods manufactured for another person and cleared under that person's brand name or trade name were excluded from the exemption scheme, because the decisive test was whether the goods bore another's brand mark, not who physically affixed it. Initials or marks used to identify a trade connection with another person were treated as branded goods, and an amendment substituting "bearing" for "affixing" confirmed that physical application of the mark was immaterial. Accordingly, the value of such branded clearances could not be included in the assessee's aggregate turnover for the exemption threshold, and the SSI benefit remained available. en-us Fri, 27 Mar 2015 00:00:00 +0530 Thu, 30 Jul 2015 11:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=258471 Under SSI exemption Notification No. 1/93, goods manufactured for another person and cleared under that person's brand name or trade name were excluded from the exemption scheme, because the decisive test was whether the goods bore another's brand mark, not who physically affixed it. Initials or marks used to identify a trade connection with another person were treated as branded goods, and an amendment substituting "bearing" for "affixing" confirmed that physical application of the mark was immaterial. Accordingly, the value of such branded clearances could not be included in the assessee's aggregate turnover for the exemption threshold, and the SSI benefit remained available. Case-Laws Central Excise Fri, 27 Mar 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=258471