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of <h1>Amendment to Excise Notification: Exemption Not Applicable to Branded Goods; New Definition for 'Brand Name' Added.</h1> The Central Government has amended Notification No. 140/83-Central Excises, dated May 5, 1983, through Notification No. 224/87-C.E., dated September 22, 1987. The amendment specifies that the exemption outlined in the notification will not apply to goods bearing a brand or trade name of another person who is ineligible for the exemption. This condition does not affect goods cleared for home consumption before October 1, 1987. Additionally, a new explanation defines 'brand name' or 'trade name' as any name, mark, or symbol used to indicate a trade connection between the goods and the person using the name.
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