SSI exemption – Bar of brand name not to apply to note books, writing pads
As per para 4 of Notification No. 8/2003,
The exemption contained in this notification shall not apply to specified goods bearing a brand name or trade name, whether registered or not, of another person, except in certain cases like: -
(a) where the specified goods, being in the nature of components or parts of any machinery or equipment or appliances, are cleared for use as original equipment
(b) where the specified goods bear a brand name or trade name of Khadi and Village Industries Commission, State Khadi and Village Industry Board etc,.
(c) where the specified goods are manufactured in a factory located in a rural area.
To the above three cases another is added now
(d) where the specified goods are account books, registers, writing pads and file folders falling under heading 4820 or 4821.
So now branded notebooks can be manufactured by SSI units and still be eligible for the exemption.
NOTIFICATION No.,Dated : November 20, 2006