https://www.taxtmi.com/caselaws?id=358704 Turnover of goods bearing another person's brand name is excluded from the turnover calculation for small-scale industry exemption under Notification No. 8/2003-CE. Paragraph 2(vii), read with paragraph 3A(b), excludes such branded clearances when determining eligibility for exemption on the assessee's own products. Earlier clearances of branded goods that had already borne central excise duty therefore cannot be counted toward the SSI turnover limit. Including that turnover for determining exemption eligibility is unsustainable. 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 Turnover of goods bearing another person's brand name is excluded from the turnover calculation for small-scale industry exemption under Notification No. 8/2003-CE. Paragraph 2(vii), read with paragraph 3A(b), excludes such branded clearances when determining eligibility for exemption on the assessee's own products. Earlier clearances of branded goods that had already borne central excise duty therefore cannot be counted toward the SSI turnover limit. Including that turnover for determining exemption eligibility is unsustainable. Case-Laws Central Excise Wed, 28 Feb 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=358704