TaxTMI 
TaxTMI 
Clarification regarding brand name provision in the general SSI Scheme under Notification No. 1/93
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....ia Ministry of Finance (Department of Revenue) Tax Research Unit Subject : Clarification regarding brand name provision in the general SSI Scheme under Notification No. 1/93. I am directed to refer to paragraph 4 of Notification No. 1/93 which provides that under this notification, exemption would not apply if the goods in question bear a brand name or trade name of another person. In ....
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....hinery manufacturer, and thus putting the brand name is only to suit the manufacturing needs of the customer. Consequently, in such cases, the benefit of SSI exemption should not be denied. Illustration II 3. There are certain SSI units which produce goods on behalf of another person and names of both the manufacturer and the person on whose behalf the goods are manufactured are reflected in....
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.... name. (2) Such connection should be in the course of trade. 6. Consequently if there is no "trade" of such goods, the brand name provision would not apply. 7. Coming to the first illustration, castings are manufactured as per the specific requirement of the customers and the brand name which the small scale unit puts on such castings is meant for use of the customer only for further manu....
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....cases should not be denied merely on the ground that it contains brand name of another unit. Whether such supply is in the course of trade or not, of course, will be a matter of fact and has to be ascertained from the nature of transaction between the small scale unit and the brand name owner. So long as they are made to order as per the design and specification of a particular manufacturer and so....