Brand name provision applies only where branding shows a connection and is used in the course of trade, affecting exemption. Clarification explains that the brand-name exclusion under Notification No. 1/93 applies only where (1) the brand indicates a connection between the goods and a person using that brand, and (2) that connection occurs in the course of trade. Goods made to order for a specific customer's further manufacture or items marked to prevent theft (and not sold in the open market) are not treated as branded for denying SSI exemption; whether a supply is 'in the course of trade' is a factual determination.
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.
Brand name provision applies only where branding shows a connection and is used in the course of trade, affecting exemption.
Clarification explains that the brand-name exclusion under Notification No. 1/93 applies only where (1) the brand indicates a connection between the goods and a person using that brand, and (2) that connection occurs in the course of trade. Goods made to order for a specific customer's further manufacture or items marked to prevent theft (and not sold in the open market) are not treated as branded for denying SSI exemption; whether a supply is "in the course of trade" is a factual determination.
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