Excise duty on branded jewellery applies when the brand is indelibly affixed and the item is marketed under it. An excise duty applies to jewellery only when the article is marketed and sold under a brand and the brand name or trade name is indelibly affixed or embossed on the article; identification marks by goldsmiths or retailers and official hallmarks guaranteeing purity are not treated as branding. Determination of branding is a factual inquiry based on commercial understanding.