Amends Notification No. 231/85 so as to restrict the exemption only to tyres and tubes not manufactured under a brand name of another manufacturer. - 32/90 - Central Excise - Tariff
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Exemption restriction: tyres and tubes bearing another's brand name no longer qualify for the excise exemption. The amendment excludes from the excise exemption tyres, tubes and flaps affixed with the brand name or trade name (registered or not) of another person; clarifies that such affixation does not, by itself, deem the goods to have been manufactured by that other person; and defines 'brand name' or 'trade name' to include names or marks, whether registered or not.
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.
Exemption restriction: tyres and tubes bearing another's brand name no longer qualify for the excise exemption.
The amendment excludes from the excise exemption tyres, tubes and flaps affixed with the brand name or trade name (registered or not) of another person; clarifies that such affixation does not, by itself, deem the goods to have been manufactured by that other person; and defines "brand name" or "trade name" to include names or marks, whether registered or not.
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