SSI Exemption Allowable Only After Registration of Trade Mark or Brand Name in the Name of Manufacturer: CESTAT [Read Order]

By Shabna Rahim - On October 24, 2023 11:00 am - 2 mins read
SSI Exemption - Allowable - Registration - Registration of Trade Mark - Trade Mark or Brand Name - Name of Manufacturer - CESTAT - TAXSCAN

The Mumbai bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) held that the Small Scale Industry (SSI) exemption is allowable only after the regulation of the mark or brand name in the name of the manufacturer or the assessee.  Kalki Industries, the appellant assessee was a manufacturer of ‘electrical accessories’ and ‘lighting…

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