KOHINOOR ELASTICS PVT. LTD. vs COMMNR. OF CENTRAL EXCISE, INDORE — C.A. No. 3197/2000

Summary of C.A. No. 003197/2000: Kohinoor Elastics Pvt. Ltd. v. Commissioner of Central Excise, Indore On 4 August 2005, the Supreme Court heard this excise duty exemption case involving competing tribunal decisions. Kohinoor Elastics claimed exemption under Notification 1/93-C.E. for small-scale elastic manufacturing, but was denied because it affixed customer brand names to goods. The Court held Clause 4 unambiguously bars exemption for goods bearing another's brand/trade name, regardless of captive consumption, and overruled the conflicting Full Bench tribunal judgment. However, the Court tagged both appeals to a Constitution Bench to resolve whether a 1994 Board Circular prevails over court judgments. This case analysis is maintained by casestatus.in based on publicly available court records.