Generate professional replies, appeals, opinions to Show Cause Notices, assessment orders, audit objections, and other legal communications using TaxTMI's AI Drafter.
Brand name exceptions clarified: unit packaged goods with registered or actionable claim brands treated differently, with forfeiture procedure. The notification substitutes the prior exclusion language for goods put up in unit containers with a two part exception: (a) those bearing a registered brand name; or (b) those bearing a brand name on which an actionable claim or enforceable right is available, subject to conditions in ANNEXURE I. The Explanation redefines 'brand name' and 'registered brand name' (including registrations as on 15 May 2017 under the Trade Marks Act, the Copyright Act, or foreign law). ANNEXURE I requires an affidavit to the Commissioner and indelible multilingual marking on each unit container to evidence voluntary forfeiture of actionable claims or rights.
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 exceptions clarified: unit packaged goods with registered or actionable claim brands treated differently, with forfeiture procedure.
The notification substitutes the prior exclusion language for goods put up in unit containers with a two part exception: (a) those bearing a registered brand name; or (b) those bearing a brand name on which an actionable claim or enforceable right is available, subject to conditions in ANNEXURE I. The Explanation redefines "brand name" and "registered brand name" (including registrations as on 15 May 2017 under the Trade Marks Act, the Copyright Act, or foreign law). ANNEXURE I requires an affidavit to the Commissioner and indelible multilingual marking on each unit container to evidence voluntary forfeiture of actionable claims or rights.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.