Branded jewellery excise liability limited to items with indelible brand marks on the article itself, not packaging. Excise duty on precious metal jewellery of heading 7113 is leviable only when the trade/brand name, mark, symbol or cross-referenced number is indelibly affixed or embossed on the article itself; branding limited to packaging, boxes, pouches, warranty cards or certificates does not make the goods branded for excise purposes, and house marks used for identification at exchange or resale are excluded.
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.
Branded jewellery excise liability limited to items with indelible brand marks on the article itself, not packaging.
Excise duty on precious metal jewellery of heading 7113 is leviable only when the trade/brand name, mark, symbol or cross-referenced number is indelibly affixed or embossed on the article itself; branding limited to packaging, boxes, pouches, warranty cards or certificates does not make the goods branded for excise purposes, and house marks used for identification at exchange or resale are excluded.
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