TaxTMI 
TaxTMI 
2015 (11) TMI 93
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....ran, Adv. Mr. M. P. Devanath,Adv. Mr. T.D. Satish, Adv. Ms. L. Charanaya, Adv. Mr. Hemant Bajaj, Adv. Mr. Anandh K., Adv. Mr. Aditya Bhattacharya, Adv ORDER The Customs, Excise and Service Tax Appellate Tribunal (hereinafter referred to as `the Tribunal') had, vide its decision dated 22.11.2006, decided the appeals of three assessees who are respondents herein. These are M/s. Aditya Birla Nuvo Ltd., M/s. Levi Strauss (India) Pvt. Ltd. and M/s Arvind Clothing Limited (hereinafter referred to as `Aditya, Levi and Arvind' respectively). The question that is decided by the Tribunal in the said three appeals pertains to the Exemption Notification No. 38/2003-CE dated 30th April, 2003. These three assessees had claimed benefit of th....
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.... brand name or trade name, subsequent to purchase, namely :- (1) labeling or re-labeling, that is to say, attaching or affixing price tag, name of seller of such goods or instruction regarding usage; (2) repacking from bulk packs to retail packs ; (3) alteration; or (4) any other process to make the product marketable. Explanation - For the purposes of this notification, "brand name" or "trade name" means a brand name or a trade name, whether registered or not, that is to say, a name or a mark, such as symbol, monogram, label, signature or invented word or writing which is used in relation to such specified goods for the purpose of indicating, or so as to indicate a connection in the course of trade between such specified goo....
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....sis of cost of raw materials plus the processing charges. On receipt of the RMG, each RMG would be removed from the bulk pack to retail pack and put in individual polythene cover. The price tag would be affixed to each RMG. In the case of shirts, the said goods are thereafter put in a product box. A label indicating the style code, the price of the RMG, the size is affixed to the product box together with a small piece of the fabric, commercially known as swatch. Each RMG is thereafter arranged and stored for further transportation for which purpose they are put in a corrugated box. M/s Levis Strauss (India) Pvt. Ltd. Vs. CCE, Bangalore-I, Commissionerate The appellant is a dealer/trader in RMG, which have the name Levis a....
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....ssessees who had assigned the work, that is fabrication of the apparel etc. to the job workers with the supply of material as well, and the job workers after undertaking the job had supplied the said material back to the assessees, this does not amount to purchase. We may mention at this stage that though the Tribunal has undertaken a detailed discussion on this aspect holding that this would amount to "purchase" within the meaning of Section 2H of the Central Excise Act, 1944, it is not even necessary to go into the same as we find that the case is squarely covered by a Constitution Bench Judgment of this Court in Ujagar Prints, etc. etc. vs. Union of India & Ors. [1989(39) ELT 493(SC). By the aforesaid judgment dated 27.01.1989 passed by ....
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....e at which he would be selling the processed goods in the market, that would be taken by the Excise authorities as the assessable-value of the processed fabric and excise duty would be charged to the processor on that basis provided that the declaration as to the price at which he would be selling the processed goods in the market, would include only the price or deemed price at which the processed fabric would leave the processor's factory plus his profit. Rule 174 of the Central Excise Rules, 1944 enjoins that when goods owned by one person are manufactured by another the information is required relating to the price at which the said manufacturer is selling the said goods and the person so authorized agrees to discharge all the liabi....
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.... Circular, incidentally it touched upon this very process that is undertaken by the assessees herein and remarked that such process would be covered by Notification No. 38/2003 and would be fully exempt from payment of excise duty. Para 4 of the said Circular which makes the aforesaid position crystal clear is re-produced below: "Section 39 of the Standards of Weights & Measures Act, 1976 applies to commodities, which are cleared, sold, disturbed etc. in packed condition. In terms of Rule 1(1) of the Standards of Weights & Measures (Package Commodity) Rules, 1977, a 'pre-packaged commodity' means a commodity, which, without the purchaser being present, is placed in a package so that the quantity of goods contained therein, ....