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        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

        Provisions expressly mentioned in the judgment/order text.

        <h1>Excise duty on branded jewellery applies when the brand is indelibly affixed and the item is marketed under it.</h1> 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.

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