Today's indirect tax paper

1) arbitral to arbitral is like service to self even if different branch / office. hence it is  not taxable. 

2) Q1 a) job work amount should not be included in valuation because it is under exemption notification, even manufacturer is not liable to pay duty for it.  Option I to select SSI exemption should be choosen as entire 150 lakhs turnover will be exempt by way of basic exemption of SSI unit. If he do not avail SSI exemption then duty is payable after setting off cenvat credit. 

@ narendra plz check it out was it "brand of others" or "BRAND OF HIMSELF"

It felt easy on first viewing. But as I began to write, it got so confusing ! And Qn 1 (a), I included job work charges in valuation because I thought job work under notification 214 is to be excluded only when calculating the limit of 400 lakhs. Anyways, hoping for some marks for the remaining part of answer.

its brand of himself. so its own brand name. exemption is always valid. its clearly mentioned in question that its his brand. restriction is only on using other's brand name. 

@ Narendra - duty is not at all payable because its his own brand name. wording is "Mr Premkumar planned to manufacture one lakh switches under the brand name "sketches" registered under HIS NAME during 2016-17" this clearly proves that its his own brand name. so its alwasys eligible for exemption upto 150 lakhs if SSI option selected. Hence its better for him to avail SSI exemption. 

todays idt paper was just like a famous song of Jagjit singh "जाते जाते तुमने आवाज तो दी होती"