Feb 06, 2014



CESTAT, New Delhi Bench, has recently delivered a judgment wherein it was held that were a manufacturer was affixing any sticker on the goods manufactured by it which specifies that the goods has been manufactured under Technical collaboration with some other company and also uses the logo of that other company, then the said manufacturer cannot avail the benefit of exemption given to small scale industries and shall be liable to pay duty on full turnover.


Full judgment is enclosed.


Attachment:  1391667048.docx