https://www.taxtmi.com/caselaws?id=72211 The Appellate Tribunal CEGAT, New Delhi allowed the appeal, setting aside the Appellate Collector of Central Excise, Calcutta's order demanding Central Excise duty on goods converted to a different brand name. The Tribunal held that converting goods to a different brand name does not attract duty as branding is considered a trade practice, not a manufacturing process. The Tribunal emphasized that relevant Bombay High Court decisions supported this view, ultimately ruling in favor of the appellants. en-us Fri, 07 Mar 1986 00:00:00 +0530 Sat, 14 May 2011 12:45:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=72211 The Appellate Tribunal CEGAT, New Delhi allowed the appeal, setting aside the Appellate Collector of Central Excise, Calcutta's order demanding Central Excise duty on goods converted to a different brand name. The Tribunal held that converting goods to a different brand name does not attract duty as branding is considered a trade practice, not a manufacturing process. The Tribunal emphasized that relevant Bombay High Court decisions supported this view, ultimately ruling in favor of the appellants. Case-Laws Central Excise Fri, 07 Mar 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=72211