Appellant's Leaflets Not Branded Goods; Turnover Included in Aggregation for Notification Limit Calculation.

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....SSI Exemption - The leaflets manufactured by the appellant are not branded goods since that was not traded as such for purchase by general public. Such fundamental test negates stand of the appellant that it manufactured branded goods. Accordingly, turnover therefrom shall enter into aggregation process to compute the limit prescribed by the Notification - AT....