https://www.taxtmi.com/caselaws?id=353895 SSI exemption under Notification No. 8/2003-C.E. cannot be denied merely because goods bear the customer's logo; the decisive test is whether the mark indicates a connection in the course of trade between the goods and the brand user. Where diaries were manufactured on job work for LIC, with LIC supplying principal raw materials and not trading the diaries, the brand-name objection did not apply. The circular on the SSI scheme likewise states that branded goods supplied to a customer for further use, and not otherwise traded, should not lose exemption merely for bearing the customer's brand or logo. The assessee was therefore entitled to the exemption. en-us Thu, 04 Jan 2018 00:00:00 +0530 Sat, 24 Feb 2018 15:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=353895 SSI exemption under Notification No. 8/2003-C.E. cannot be denied merely because goods bear the customer's logo; the decisive test is whether the mark indicates a connection in the course of trade between the goods and the brand user. Where diaries were manufactured on job work for LIC, with LIC supplying principal raw materials and not trading the diaries, the brand-name objection did not apply. The circular on the SSI scheme likewise states that branded goods supplied to a customer for further use, and not otherwise traded, should not lose exemption merely for bearing the customer's brand or logo. The assessee was therefore entitled to the exemption. Case-Laws Central Excise Thu, 04 Jan 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=353895