2017 (8) TMI 1163

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....red the same which are packed in 250 gms, 500 gms, 750 gms and 1250 gms package on payment of duty. The respondents have an exclusive shop in Spencer Plaza complex to sell the products of 'Cookie Man' brand cookies. There are three types of sales involved, viz., i) Sale of branded cookies ii) Sale of loose cookies in empty boxes (when such boxes are specifically asked for by the customers) iii) Sale of loose cookies across the counter in paper plates and napkins. The respondents were not paying duty on the cookies sold in loose in the paper plates and napkins. Investigation by the department revealed that the cookies sold in paper plate and in napkins are also to be treated as branded cookies as the buyer buying such cookies from the ou....

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.... Pty. Ltd., Australia. In the respondent's own case, the Hon'ble Apex Court has held that the respondents would not be eligible for the benefit of SSI exemption even for the cookies sold in loose from their outlets. "19. Hence, we hold that it is not necessary for goods to be stamped with a trade or brand name to be considered as branded goods under the SSI notification, discussed above. A scrutiny of the surrounding circumstances is not only permissible, but necessary to decipher the same; the most important of these factors being the specific outlet from which the goods is sold. However, such factors would carry different hues in different scenarios. There can be no single formula to determine if a goods is branded or not; such determina....