Statutory display of the manufacturer's name on packaging does not by itself create a brand name for excise classification.

Cigarillos packed in plain containers were not treated as branded goods for excise purposes because the containers showed only the manufacturer's name, which was required by law under the Standards of Weights and Measures Act, 1976. No banderol, mark, symbol, monogram, label, signature, invented word, or other trade-identifying writing was present to indicate a connection in the course of trade. The outer packing therefore did not convert the cigarillos into branded goods, and the exemption notifications remained available.

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Issues: Whether cigarillos packed in plain containers, which displayed only the manufacturer's name as required by law, could be treated as branded goods so as to deny exemption under the relevant notifications.

Analysis: The goods were found to carry no banderol, mark, symbol, monogram, label, signature, invented word, or other writing indicating a trade connection with any person. The presence of the manufacturer's name on the container was held to be a statutory requirement under the Standards of Weights and Measures Act, 1976 and not a brand indication. On that basis, the outer packing did not convert the individual cigarillos into branded goods for excise purposes.

Conclusion: The cigarillos were held to be unbranded goods and were entitled to the benefit of the exemption notifications.

Ratio Decidendi: Statutory disclosure of the manufacturer's name on packaging does not, by itself, amount to a brand name or create a connection in the course of trade for excise classification purposes when no other identifying mark is used.

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