TaxTMI 
TaxTMI 
benefit of SSI to manufacturer selling only under brand name of others.
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....enefit of SSI to manufacturer selling only under brand name of others.<br> Query (Issue) Started By: - Himanshu Gupta Gupta Dated:- 9-4-2016 Last Reply Date:- 11-4-2016 Central Excise<br>Got 3 Replies<br>Central Excise<br>Dear Experts, One of my client manufactures garments and dispatches them under brand name of other. as per SSI conditions, clearance under brand name of other shall not be consi....
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....dered for the threshold limit of 400 lacs/150 lacs. manufacturer has no other clearances. so now is he eligible for ssi exemption and all its benefits irrespective of his turnover(which includes only branded clearances)? Reply By Rajagopalan Ranganathan: The Reply: Sir, Para 4 of Notification No.08/2003-CE as amended states that "the exemption contained in this notification shall not apply....
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.... to specified goods bearing a brand name or trade name, whether registered or not, of another person, except in the following cases." Para 4 C of the same Notification states that "Notwithstanding anything contained in the preceding paragraphs, the exemption in respect of goods bearing a brand name or sold under a brand name and having a retail price (RSP) of ₹ 1000 and above, fal....
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....ling under Chapters 61, 62, 63 (except laminated jute bags falling under 6305, 6309 00 00, 6310), shall be restricted to rupees twelve lakh fifty thousand for the remaining part of the financial year 2015-16." Therefore in my opinion in respect of excisable goods falling under Chapters 61, 62, 63 (except laminated jute bags falling under 6305, 6309 00 00, 6310), though the excisable goods be....
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....aring the brand name or sold under a brand name are eligible for SSI exemption granted by Notification No. 8/2003-CE as amended. Reply By KASTURI SETHI: The Reply: Sh.Himanshu Gupta Ji, Your client will not forfeit the status of SSI exemption because of clearance of manufactured products(excisable) bearing the brand name of another person in the situation explained by you.His status as SSI uni....
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....t for clearance of goods other than brand name of another person remains intact ( i.e. unaffected) irrespective of the turnover of the branded goods. I also concur with the views of Sh.Rajagopalan Ranganathan, Sir. Other criteria of value of investment of plant and machinery to remain within slab of SSI unit as per Industries department is not linked with the above reply. Reply By Himanshu Gupt....
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....a: The Reply: Thanx a lot Rajagopalan & Kasturi Sethi Sir.<br> Discussion Forum - Knowledge Sharing ....