TaxTMI 
TaxTMI 
2023 (8) TMI 1134
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....he brand name on their goods i.e. bracelet for wrist watch of another person namely Timex, Titan and Sonata which belongs to M/S Timex Groups India Ltd. and M/S Titan Industries Ltd. 2. Shri R. Subramanya, learned counsel appearing on behalf of the appellant submits that even though the appellant are manufacturing the bracelet for wrist watches under the brand name of Timex, Titan and Sonata which belongs to other person but the bracelet manufactured and supplied by them is as a part of wrist watches to be used by the brand name owner. Therefore, in view of Para 4(a) of the said notification, the appellant is eligible for exemption. He placed reliance on the following judgments:- 2018 (2) TMI 825 SC-RDB Textiles Ltd vs CCE 2015 (4) TM....
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..... For the purposes of determining the aggregate value of clearances for home consumption, the following clearances shall not be taken into account, namely : - (a) clearances bearing the brand name or trade name of another person, which are ineligible for the grant of this exemption in terms of paragraph 4; (b) clearances of the specified goods which are used as inputs for further manufacture of any specified goods within the factory of production of the specified goods; (c) clearances of strips of plastics used within the factory of production for weaving of fabrics or for manufacture of sacks or bags made of polymers of ethylene or propylene. 4. The exemption contained in this notification shall not apply to specified goods bearing....
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....ame or trade name that were registered or not of another person. In the present case there is no dispute that the goods namely bracelet manufactured by the appellant bears the brand name namely Timex, Titan and Sonata which are owned by another person namely M/s. Timex Groups India Ltd and M/s. Titan Industry Limited, therefore, the appellant in terms of para 4 is not eligible for exemption Notification No. 08/2003 -CE. However, there is an exception provided in the notification under clause (a) of para 4 according to which if the goods is in the nature of component or part of any machinery or equipment or appliances and the same is cleared as original equipment in manufacture of the said machinery or equipment or appliances by following th....
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....cise (Removal of Goods at Concessional Rate of Duty for Manufacture of Excisable Goods) Rules, 2001 it cannot be ascertained that the bracelet supplied by the appellant are used in the manufacture of wrist watches. Therefore in the peculiar facts of the present case the appellant are not eligible for exemption Notification No. 8/2003 - CE 4.3 As regard the judgments relied upon by the appellant, in the case of RDB Textile Ltd, it is a case of affixing the logo of the buyer on the jute bags which is a packaging material. However in the present case the goods bracelet itself is a finished product, therefore, the facts are different. 4.4 In the case of Vir Rubber Products Pvt Ltd the issue involved is altogether different from the issue of t....