Brand name restriction on excise exemptions: affixing another's trade name bars exemption, with a transitional safeguard. The amendment conditions a Central Excise exemption on the absence of a brand name or trade name of another person on the goods; if a manufacturer affixes such a name or mark belonging to a person not eligible for the exemption, the exemption does not apply, subject to a transitional safeguard for goods cleared for home consumption before the notified cut off. It further defines 'brand name' or 'trade name' to include registered or unregistered names or marks, such as symbols, monograms, labels, signatures or invented words used to indicate a commercial connection with a person.
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 restriction on excise exemptions: affixing another's trade name bars exemption, with a transitional safeguard.
The amendment conditions a Central Excise exemption on the absence of a brand name or trade name of another person on the goods; if a manufacturer affixes such a name or mark belonging to a person not eligible for the exemption, the exemption does not apply, subject to a transitional safeguard for goods cleared for home consumption before the notified cut off. It further defines "brand name" or "trade name" to include registered or unregistered names or marks, such as symbols, monograms, labels, signatures or invented words used to indicate a commercial connection with a person.
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