Manufacturer Cannot Pay Duty on One Brand and Claim SSI Exemption on Another in Same FY: CESTAT

The CESTAT has ruled that a manufacturer "cannot pay duty on one brand and claim a SSI exemption on another" in the same financial year. The tribunal found that the law requires a manufacturer to choose one option for all their products. The ruling provides a clear precedent on the eligibility of a manufacturer to claim the exemption, ensuring that the benefit is not misused.