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CIRCULAR.
Exemption shall be denied to all Excisable Goods, bearing
Registered or Unregistered Brand Name / Trade Name
of another Person (Notification No. 8/2003-C.E. / 9/2003-C.E.
both dated 1-3-2003 upto Rs. One Crore ) - SUPREME COURT.
To,
All the Members,
Can we Sell or Market our Products (Excisable Goods - Specified under Central Excise Tariff Act, (1985) without Trade Name or Brand Name, whether registered or not?
Whether the Government has defined the word "Another Person" under Central Excise Act, 1944?
The Exemption Contained in this Notification shall not apply to the specified Goods bearing a Brand Name or Trade Name, whether registered or not, of another Person, Para 4 of Notification 1/93-C.E., 8/2003-C.E. & 9/2003-C.E. both dated 01-03-2003.
EXPLANATION: "Brand Name" or "Trade Name" mean a Brand Name or Trade Name, whether registered or not, that is to say a name or a mark, such as SYMBOL, MONOGRAM, LABEL, SIGNATURE or "INVENTED WORD" or writing which is used in relation to such "Specified Goods" for the purpose of indicating, or so as to indicate a Connection in the Course of Trade between such "Specified Goods" and some Person using such name or Mark with or without any Indication of the Identity of that "Person".
SSI EXEMPTION UPTO RUPEES 100 LAKHS NOT AVAILABLE TO
BRANDED SPECIFIED GOODS OF ANOTHER PERSON.
As per para 4 of Notification 8/2003-C.E. & 9/2003-C.E. both dated 1-3-2003
To all such Manufacturers under Notification 8/2003-C.E. dated 1st March, 2003 effective from 1st March 2003 onwards, if they are producing the SPECIFIED GOODS (Excisable Goods Covered under Chapter 2 to Chapter No. 96) & Covered Annexure to under Notification 8/2003-C.E. dated 1-3-2003, with a Brand Name or Trade Name of another Person, whether Registered or not-registered as per Clause 4 of the said is not available as per Supreme Court Judgement.
The Exemption contained in this notification shall not apply to Specified Goods bearing Name or Trade Name, whether registered or not, of another person, except in the following Cases:-
a) where the specified goods, being in the natures of components or parts of any machinery or equipment or appliances, are cleared for use as Original Equipment in the manufacture of the said machinery or equipment or appliances by following the procedure laid down in the Central Excise (Removal of Goods at Concessional Rate of Duty for Manufacture of Excisable Goods) Rules, 2001.
Provided the manufacturers whose aggregate value of clearances of the Specified Goods for use as Original equipment does not exceed Rupees One Hundred Lakh in the Financial Year 2002-2003 as Calculated in the manner specified in Paragraph & may submit a declaration regarding such use instead of following the procedure laid down in the Central Excise (Removal of Goods at Concessional Rate of Duty for the Manufacture of Excisable Goods) Rules 2001:-
b) where the specified Goods bear or Brand Name or Trade Name of -
i) the Khadi and Village Industries Commission; or
ii) a State and Khadi Village Industry Board; or
iii) the National Small Industries Corporation or
iv) a State Small Industries Development Corporation ; or
v) a State Small Industries Corporation ;
c) where the Specified Goods are manufactured in a Factory Located in a Rural Area.
The above stated provisions are due to Supreme Court Judgement in the matter of Case of Commissioner of Central Excise, Trichy Versus Rukmani Pakkwell Traders, (2004) (165) ELT [S.C.]
The Supreme Court has declared the Circular No. 213/41/88-CX-6 dated 30-12-1988 and Circular No. 52/52/94-CX dated -1-9-1994 non-relevant passed on 17th February, 2004.
All other units who are producing specified Goods, without Brand Name or Trade Name of other Person, will continue to Enjoy further levy of Duties upto the First Clearances upto Rupees One Hundreds Lakhs under Notification No. 8/2003-C.E. dated 1st March, 2003 from 1st April 2004 on ward & till the presentation of Union Budget after the formation of New Government.
Filing of Declaration is not Mandatory, if the Clearance during the Financial Year 2003-04 was less than Rupees Ninety Lakh, Excluding the Export Value, Job-Work & Clearances of Specified Goods Attracting Nil Rate of Duty Either by Tariff itself or Exempted from whole of duty by Notification issued under Section 5A of Central Excise Act, 1944.
Brand Names registered or not are - AAR, ABC, AAR, ATC, AAB, BB, BAJAJ, ARORA, TIGER, REMI, REMY, TATA, BIRLA, HERO President, Mumbai, BOMBAY, NAVY, WILSON, KAMAL, JYOTI, SUN, SUNRAY, GARG, JINDAL, MINISTER TELEPHONE, MOON, ANCHOR COLGATE FANTA, COCA COLA, PEPSI, BHARAT, INDIA, JAYKAY, JK, LIMCA LIMKA, ROSE, LILY, LOTUS, KING, QUEEN, HONDA MOONLIGHT, SUNLIGHT, LIFE BODY, BOAT, VESSEL, GOYAL TAJ-MAHAL, MINAR, INDIA, MINDOSTAN, INDIA GATE RAJKUMAR, etc. etc. All such Brand Trade are not entitled to Exemption used on Excisable Goods. On which we have to pay Duty under Central Excise Act, 1944 as per the verdict of Supreme Court dated 17th February, 2004.
2. Manufacturing of WIRE from Wire & Wire rods by drawing - redrawing does not amount to 'Manufacture' so CENVAT Credit is not available as per Supreme Court. This process is not excisable.
All the specified Goods (Excisable Goods) which are without any Brand Name or Trade Name can be cleared upto Rupees One Hundred Lakhs. Under Notification 8/2003-C.E. dated 1-3-2003 without payment of Duty of Central Excise.
3. As per Notification 36/2001-C.E.(N.T.) dated 26th June, 2001 issued under Rule 9 of Central Excise (No.2) Rules 2001 - No Declaration is to be filed, if the clearances are less than Ten Lakhs of the Specified Limit (i.e. 90 Lakhs for all the Goods except Goods falling Chapter 61 & 62 i.e. For Readymade Garments, the limit is Rupees 15 Lakhs (Specified Limit is 25 Lakhs).
4. The Units, who are willing to pay Normal Duty without availing CENVAT, Can do so for which they have to file the declaration as specified under Para 2 of Notification 8/2003-C.E. dated 1-3-2003.
5. The Units who are willing to avail CENVAT & have to pay 60% duty upto Rupees One Crore can do so by filing declaration under Notification 9/2003-C.E. dated 1-3-2003.
6. CARRYING GOODS IN YOUR MOTOR VEHICLES -
Carrying the "Goods" in your Motor Vehicles registered as Light Motor Vehicles under Section 39 of Motor Vehicles Act, 1988 does not contravened the Motor Vehicles Act, 1988.
The Maximum weight of "Luggage" that may be carried on the Motor Vehicle has not been defined. Sub-Section 66(1) i.e. Permit is not applicable as long as the Gross Vehicle weight does not exceed 3,000 Kilogram.
"Goods" includes Live-Stock and anything (other than equipment ordinarily used with the vehicle) Carried by a vehicle except living person, but does not include 'Luggage' or personal effects carried in a motor car or in a trailor attached to a motor car or the personal luggage of Passengers traveling in the Vehicle.
Section 192 - offence using vehicle without Registration or Permit is not applicable. The RTO & Traffic Police are misusing the Ignorance of Law, since very long. Even under old Act (Motor Vehicles Act, 1939) it was not an offence under Section 42(2), Provided No Hire & reward was collected. We have the Court Orders and letter from Transport Commissioner in this regard.
The Permit Under Section 66(1) is not Applicable to "Goods Vehicle" the Gross Vehicle Weight of which does not exceed 3,000 Kilogram as per Section 66(3)(i) and these Vehicles are not treated as 'Transport Vehicle' Under Section 66(1).
SECTION 66(1) is for issue of Permit to Vehicles Carrying Passengers or Goods in Public Place as per the condition laid down by the Regional or State Transport Authority.
7. WE ARE TREATED AS SLAVES BY THE GOVERNMENT AUTHORITIES DUE TO IGNORANCE OF LAW.
We are forced to Provide Free Services for of collection of various Taxes imposed by State Government and Central Government. violating our Fundamental Rights, Conferred under the Indian Constitution. It is also a violation of Article 23 of the Constitution.
8. SERVICE TAX - is an Un-Constitutional Tax imposed under Finance Act, 1994. It is also not applicable in the State of Jammu & Kashmir violation of Article 14.
The Central Excise, Customs Duty Central Sales Tax, Tax on Income are applicable in the State of Jammu & Kashmir, then why not the Service Tax?
The Service Tax has not been defined any where in the Constitution.
9. The Elected Representative to Lok-Sabha have not Framed the Legislation under Aritcle 35 of the Constitution to Protect the Fundamental Rights and Prescribe the Punishment referred as offences under Fundamental Rights. They are not concerned with Public' We are totally ignorance of our Fundamental Rights.
Education, Health, Shelter, Freedom of Employment and Movement, are basic structure of our Constitution, which give Dignity of the individual and force to have Unity and integrity of the Nation.
We can not achieve all this if we are depending on a "One Man Army". There are more than 1,0521190 Small Scale Units throughout India Producing 10,550 products (Excisable Goods) specified under Central Excise Tariff Act, 1985 (5 of 1986) as declared by the Ministry of Small scale Industries on 17th January 2004 at SSI-Board meeting held at New Delhi, providing maximum employment opportunity to un-skilled, illiterate, Semi literate and literate people. We face 66 Inspectors of the various Government agencies, who are unable to bring Revenue to the Government Exchequers. We are accountable but they are not. Banks are given collection charges for "Taxes", but we are forced to collect the Taxes without payment of "Collection Charges". We are divided by the Consultants, Advocates, Chartered Accountants & some wel-wishers for personal gains
With warm regards.
Thanking you,
Yours faithfully,
For Bombay Small Scale Industries Association,
RAKSHPAL ABROL
PRESIDENT
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