2017 (2) TMI 481

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.... was not entitled for the SSI exemption Notification No.8/2003-CE dated 1/3/2003. Accordingly, the demand was confirmed and the same was upheld by the Commissioner (Appeals). The claim of the appellant right from beginning is that the goods manufactured and sold by them do not bear the brand name of Sunflex , it is only mentioned on the invoice, whereas the same was not affixed on the product. The exemption can be denied only when the goods bear the brand name of another person. Merely because the brand name is mentioned on the invoice, the appellant cannot be debarred from the eligibility of the exemption notification. 2. Shri. N.N. Prabhudesai, learned Superintendent, (AR) appearing on behalf of the Revenue reiterates the findings of the....

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....he product and the buyer is purchasing only because it is sunflex range of goods. This transaction will be considered as sale of branded goods. Accordingly, the SSI exemption is not admissible. In support, he placed reliance on the following judgements: a) Australian Foods India (P) Ltd. 2013 (287) ELT 385 (SC) b) Tubes & Structurals 2015 (318) ELT 362 (SC) c) Grasim Industries Ltd. 2005 (183) ELT 123 (SC) d) RDH Auto 2003 (152) ELT 363 (Tri-Del) e) RDJ Auto 2003 (156) ELT A334 (SC) f) Dempto Engineering Works Ltd. 2015 (319) ELT 359 (SC) g) Special Tools (P) Ltd. 2015 (324) ELT 64 (All.) h) ITC Ltd. 2014 (36) STR 481 (Del) i) ITC Ltd. 2015 (38) STR J362 (SC) 3. On careful consideration of the submissions made by both si....

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....gone through the clause of the agreement between M/s.Hunter Douglas India Pvt. Ltd. and the appellants are as under: 8.1 As per clause 3 (c) of the licence agreement the licensee undertakes to use the designs, specifications, materials and machines exclusive for the fabrication of the products and to use therefore only materials purchased and machines taken on licensee from HDI. 8.2 As per clause 3 (d) of the license agreement the licensee undertakes to purchase exclusively from HDI all of the materials required for the fabrication of the products all such purchases shall be subject to the general conditions of sale and shall be at HDI's prevailing prices on the day of shipment. 8.3 As per clause 3 (f) of the License agreement the....