Brand attribution: placing a non entitled manufacturer's brand on talcum powder bars concessionary excise treatment despite SSI branding. Talcum powder bearing the brand name of a large manufacturer not entitled to the excise notification is disqualified from those benefits even if it also carries the SSI manufacturer's brand; the mere affixation of the non entitled manufacturer's brand fixes attribution and precludes reliance on the SSI benefit, regardless of whether the larger brand owner actually manufactures such goods.
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 attribution: placing a non entitled manufacturer's brand on talcum powder bars concessionary excise treatment despite SSI branding.
Talcum powder bearing the brand name of a large manufacturer not entitled to the excise notification is disqualified from those benefits even if it also carries the SSI manufacturer's brand; the mere affixation of the non entitled manufacturer's brand fixes attribution and precludes reliance on the SSI benefit, regardless of whether the larger brand owner actually manufactures such goods.
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