Appellant Denied SSI Exemption for Tractor-Trailers Due to Clearance Clubbing and Use of Third-Party Brand Name.

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....SSI exemption - clubbing of clearances - use of brand name of others - The appellant claims to be a job-worker for the second unit M/s Hem Agro Industries (trader) in addition to manufacturing tractor-trailors on its own account - benefit of exemption not allowed - demand confirmed - AT....