Excise exemption for cotton wool and gauze bandages applies when the manufacturer does not sell under a brand name. Exemption from the whole of the excise duty is provided for absorbent cotton wool, non-absorbent cotton wool and gauze cloth bandages under Heading No. 30.04, provided such goods are manufactured by a manufacturer who does not sell them under a brand name; 'brand name' means a name or mark, registered or not, such as a symbol, monogram, label, signature, invented word or writing, used to indicate a trade connection between the goods and some 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.
Excise exemption for cotton wool and gauze bandages applies when the manufacturer does not sell under a brand name.
Exemption from the whole of the excise duty is provided for absorbent cotton wool, non-absorbent cotton wool and gauze cloth bandages under Heading No. 30.04, provided such goods are manufactured by a manufacturer who does not sell them under a brand name; "brand name" means a name or mark, registered or not, such as a symbol, monogram, label, signature, invented word or writing, used to indicate a trade connection between the goods and some person.
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