Registered brand name: excise duty applies only if brand is registered in India; foreign registration alone no levy. Excise duty on Chapter 62 garments applies only where the goods bear or are sold under a brand name registered under the Trade and Merchandise Marks Act, 1958; foreign-only registration does not attract the levy. Export consignments bearing brands not registered in India must not be detained and AR 4A or other excise formalities should not be insisted upon unless the brand is registered in India; exports of registered branded goods should be cleared without delay.
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.
Registered brand name: excise duty applies only if brand is registered in India; foreign registration alone no levy.
Excise duty on Chapter 62 garments applies only where the goods bear or are sold under a brand name registered under the Trade and Merchandise Marks Act, 1958; foreign-only registration does not attract the levy. Export consignments bearing brands not registered in India must not be detained and AR 4A or other excise formalities should not be insisted upon unless the brand is registered in India; exports of registered branded goods should be cleared without delay.
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