Circular No_509/05/2000-CX — THE CENTRAL EXCISE ACT, 1944

Circular No_509/05/2000-CX FNO 385/2/99-JC Government of India Ministry of Finance Department of Revenue Central Board of Excise & Customs New Delhi, the 18th January, 2000 Subject: Small scale exemption Notification No. 175/86-CE Brand name already affixed on raw material received exemption available ltis directed to enclose a copy of Supreme Court Judgement dt 24.9.99 in the case of Mls Vimal Printery and others. As is evident from the judgement our civil appeal No_ D.No. 8814/99 has been dismissed on the ground of delay as well as on merit The issue involved in this case was whether the party is entitled to the benefit of exemption notification for small scale industry under Notification No. 175/86 dt. 1.3.86 on the grounds that the raw material namely "duplex board" supplied by Mls ITC Ltd. already contained their house mark "ITC" on the inner flap. The Tribunal had decided the case in favour of the party vide above mentioned CEGAT Order observing that the appelants are not putting the trade name or brand name on the goods and that they are receiving the goods for processing with the sample "ITC" already affixed on the duplex board. The Tribunal after examining para 7 of the Not No. 175/86 has held, thatin such circumstances, para 7 of the Not: Is not attracted and the benefit can not be denied. The said CEGAT order stands confirmed by the enclosed Hon'ble Supreme Court judgement A copy of the judgement is enclosed for information so that unnecessary litigation in past cases is avoided-accepting the ratio of CEGAT judgement in this case_ Enclosure Copy of the Supreme Court Judgement In the Supreme Court of India Civl Appellate Jurisdiction Civil Appeal No. of 1999 (D: No. 8814/99) Collector of Central Excise, Vadodara Appellant VERSUS Ms Vimal Printery & Ors_ Respon