https://www.taxtmi.com/caselaws?id=172750 The Appellate Tribunal CESTAT CHENNAI ruled on the eligibility of appellants for small scale exemption regarding the branding of chewing tobacco. The Tribunal found that the use of the brand name 'ARR' on the label during the initial period rendered the product branded, leading to the denial of exemption. However, for the subsequent period where only the manufacturing company's name was displayed, the appellants were deemed eligible for the exemption. Consequently, the duty demand for the initial period was upheld, while penalties were set aside, and the impugned orders for the subsequent period were overturned, resulting in the partial allowance of one appeal and full allowance of two others. en-us Thu, 19 Aug 2010 00:00:00 +0530 Fri, 28 Aug 2015 14:08:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=172750 The Appellate Tribunal CESTAT CHENNAI ruled on the eligibility of appellants for small scale exemption regarding the branding of chewing tobacco. The Tribunal found that the use of the brand name 'ARR' on the label during the initial period rendered the product branded, leading to the denial of exemption. However, for the subsequent period where only the manufacturing company's name was displayed, the appellants were deemed eligible for the exemption. Consequently, the duty demand for the initial period was upheld, while penalties were set aside, and the impugned orders for the subsequent period were overturned, resulting in the partial allowance of one appeal and full allowance of two others. Case-Laws Central Excise Thu, 19 Aug 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=172750