TaxTMI 
TaxTMI 
Issue of Notification No. 125/94-C.E., dated 31-8-1994 regarding brand name provision and for deletion of DGTD condition in the general SSI Scheme
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....cular No. 52/52/94-CX Dated 1-9-1994 [From F.No. B.40/12/94-TRU] Government of India Ministry of Finance (Department of Revenue) Central Board of Excise and Customs, New Delhi Subject : Issue of Notification No. 125/94-C.E., dated 31-8-1994 regarding brand name provision and for deletion of DGTD condition in the general SSI Scheme. I am directed to refer to Notification No. 10....
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....her use of such marks or names by more than one manufacturer will deprive units of the benefit of small scale exemption scheme under Notification No. 1 /93-C.E. In order to remove the doubts and to carry out the intention of SSI exemption notification in such cases, a specific amendment was made to the Notification by adding third proviso to the paragraph 4 by notification No. 105/94-C.E., dated 4....
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....ified can be established, the requirement of brand name or trade name as provided for in the said notification will not be satisfied. It is an admitted case of the department that in respect of locks, the units are making locks bearing the same name or mark even though there is no person who claims ownership to that mark or name. The names being used in the manufacture of locks by these small scal....
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....but to all other goods specified in Notification No. 1/93-C.E. 5. Since the amendment made by Notification No. 107/94-C.E. (or 105/94-C.E. earlier) was really not necessary but was made pending confirmation of our view by the Law Ministry, it has been decided to do away with this amendment and the third proviso added to paragraph 4 of Notification No. 1/93-C.E. has been deleted by Notification ....