https://www.taxtmi.com/caselaws?id=347154 Goods bearing another person's brand name that are cleared at nil rate of duty under Notification No. 8/2003-CE are includible in the aggregate value of clearances for the Small Scale Industry exemption ceiling. The notification, read with the amendment by Notification No. 30/2003-CE, excludes only ineligible branded clearances made on payment of duty without taking exemption, while goods actually cleared under the exemption or at nil rate remain part of the turnover computation. On that basis, the MEDIMIX clearances from the Pondicherry and Bangalore units had to be counted, making the Chennai unit ineligible for SSI benefit. en-us Tue, 20 Jun 2017 00:00:00 +0530 Wed, 30 Aug 2017 07:33:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=347154 Goods bearing another person's brand name that are cleared at nil rate of duty under Notification No. 8/2003-CE are includible in the aggregate value of clearances for the Small Scale Industry exemption ceiling. The notification, read with the amendment by Notification No. 30/2003-CE, excludes only ineligible branded clearances made on payment of duty without taking exemption, while goods actually cleared under the exemption or at nil rate remain part of the turnover computation. On that basis, the MEDIMIX clearances from the Pondicherry and Bangalore units had to be counted, making the Chennai unit ineligible for SSI benefit. Case-Laws Central Excise Tue, 20 Jun 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=347154