2007 (5) TMI 100

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....he Order-in-Appeal No. 221/2001, dt. 30-3-2001. 2. The appellant is unrepresented despite the notice nor there is any request for adjournment. Since the appeal is of 2001, we take up the appeal for disposal, in the absence of appellant. 3. Heard learned DR and perused the records. 4. The issue involved in this case is that appellant being a SSI unit, were availing concessional rate of dut....

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....nt of duty on the ground of that they -are still within the limit of Rs. 30 lakhs as envisaged in Notification No. 30/97, dt. 27-6-97 under impressions that the final products, being further used in original equipment, cannot be considered as branded products. ^15 We find that CBEC vide Circular No. 71/71/94-C.E., dt. 27-10-94 clarified as under:  "7. Coming to the first illustration, c....

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....will not be available. In other words, so long as the branded castings are being supplied to the customer for further manufacture, and are not otherwise "traded", the benefit of small scale exemption in such 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 t....