https://www.taxtmi.com/caselaws?id=358704 Clearances bearing another person's brand name are excluded from an assessee's turnover for SSI exemption under Notification No. 8/2003-CE, because paragraph 2(vii) read with paragraph 3A(b) treats such branded goods as outside the relevant aggregate turnover. The article notes that where the earlier unit's branded clearances had already suffered central excise duty, they could not be counted for determining eligibility for small scale exemption on the assessee's own products. The practical effect is that branded clearances of that kind do not reduce or defeat SSI exemption eligibility. en-us Wed, 28 Feb 2018 00:00:00 +0530 Tue, 17 Apr 2018 20:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=358704 Clearances bearing another person's brand name are excluded from an assessee's turnover for SSI exemption under Notification No. 8/2003-CE, because paragraph 2(vii) read with paragraph 3A(b) treats such branded goods as outside the relevant aggregate turnover. The article notes that where the earlier unit's branded clearances had already suffered central excise duty, they could not be counted for determining eligibility for small scale exemption on the assessee's own products. The practical effect is that branded clearances of that kind do not reduce or defeat SSI exemption eligibility. Case-Laws Central Excise Wed, 28 Feb 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=358704