Brand name exclusion limits excise exemption for branded goods, preserving it only for manufacturer or certain institutional brands. Amendment narrows a central excise exemption by excluding goods bearing a brand name or trade name except where that name is the manufacturer's or belongs to specified institutional producers or development corporations; it also defines brand name or trade name to include any name or mark, registered or not, used to indicate a commercial connection between goods and the person using the name or mark.
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 exclusion limits excise exemption for branded goods, preserving it only for manufacturer or certain institutional brands.
Amendment narrows a central excise exemption by excluding goods bearing a brand name or trade name except where that name is the manufacturer's or belongs to specified institutional producers or development corporations; it also defines brand name or trade name to include any name or mark, registered or not, used to indicate a commercial connection between goods and the person using the name or mark.
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