30 December 2013
x Ltd. manufactures fan regulators and sells them in corrugated boxes under their own brand name which is affixed/ printed on such boxes. However, after some time M/s. X Ltd. starts printing hexagonal artistic design of its marketing company ?Super Sales? on such boxes along with its brand name. The said hexagonal shape/design is only printed on the visiting cards of the two executives of the ?Super Sales?. The design printed on the letterheads and sales invoices of the ?Super Sales? is different. ?Super Sales? has not claimed that the hexagonal design belongs to them and that they have permitted M/s. X Ltd. to use the same on their corrugated boxes. The Commissioner of Excise contends that the benefit of small scale exemption would not be available to M/s. X Ltd. as they are using a brand name of another person on their goods. You are required to examine the veracity of the Commissioner?s claim with the help of a decided case law, if any
31 December 2013
Department is right. If you have manufacturing the goods to other brand name then SSI Exemption will not be available. Owner of the brand name turnover will be count for SSI Exemption. You need to consult with any professional.
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