2015 (3) TMI 248

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.... the Respondent : Mr. R.Gurunathan, A.R. JUDGEMENT Per : B.S.V.MURTHY Appellant is availing SSI exemption in respect of manufacture and supply of HDPE bottles meant for packing coconut oil bearing brand name of 'Shalimar' for M/s Shalimar Chemical Works (SCWL). Taking a view that since plastic bottles were affixed with the brand name, duty should have been paid on the same and SSI exempti....