https://www.taxtmi.com/caselaws?id=267284 Duty-paid garments received back from job workers and thereafter subjected to labeling, repacking, tagging and retail packing were treated as goods purchased after processing for purposes of Notification No. 38/2003-C.E. The notification extended exemption to articles of apparel or clothing accessories subjected, after purchase, to specified post-purchase processes, and excluded only affixing a brand name or trade name. Applying the deeming approach recognised in the earlier Constitution Bench ruling, the job-worker clearance was treated as a purchase transaction for excise purposes, and the later notified processes brought the goods within the exemption. The stated result was that the exemption was available and the Tribunal's view was sustained. en-us Wed, 28 Oct 2015 00:00:00 +0530 Sat, 07 Oct 2017 13:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=267284 Duty-paid garments received back from job workers and thereafter subjected to labeling, repacking, tagging and retail packing were treated as goods purchased after processing for purposes of Notification No. 38/2003-C.E. The notification extended exemption to articles of apparel or clothing accessories subjected, after purchase, to specified post-purchase processes, and excluded only affixing a brand name or trade name. Applying the deeming approach recognised in the earlier Constitution Bench ruling, the job-worker clearance was treated as a purchase transaction for excise purposes, and the later notified processes brought the goods within the exemption. The stated result was that the exemption was available and the Tribunal's view was sustained. Case-Laws Central Excise Wed, 28 Oct 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=267284