https://www.taxtmi.com/caselaws?id=775568 Traded goods cannot be treated as manufactured goods merely because of an alleged logo branding claim when the record shows no evidence of branding or of a manufacturing facility. On those facts, the Department's case that all clearances were manufactured goods failed. For small scale industry threshold purposes, cum-duty benefit applies where excise duty was not collected from buyers, so turnover must be treated as inclusive of duty in computing the exemption limit. Applying that approach, the clearances remained within the threshold and the demand was found unsustainable on the facts recorded. en-us Mon, 14 Jul 2025 00:00:00 +0530 Mon, 28 Jul 2025 08:27:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=775568 Traded goods cannot be treated as manufactured goods merely because of an alleged logo branding claim when the record shows no evidence of branding or of a manufacturing facility. On those facts, the Department's case that all clearances were manufactured goods failed. For small scale industry threshold purposes, cum-duty benefit applies where excise duty was not collected from buyers, so turnover must be treated as inclusive of duty in computing the exemption limit. Applying that approach, the clearances remained within the threshold and the demand was found unsustainable on the facts recorded. Case-Laws Central Excise Mon, 14 Jul 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=775568