M/s Laxmi Industries and M/s Kishore Brass Products Versus CCE Rajkot - Central Excise - Case Laws

M/s Laxmi Industries and M/s Kishore Brass Products Versus CCE Rajkot - Central Excise - CESTAT AHMEDABAD - Tri - Benefit of SSI Exemption under Notification No.1/93 Brand name not own by the person using it Held that - If a brand name is not owned by any particular person, the use will not deprive a unit of the benefit of the small scale exemption scheme - This applies not only to locks but to all other goods specified in Notification No. 1/93 - the brand name AVON is being used by the pa................................... Central Excise - Case Laws