https://www.taxtmi.com/caselaws?id=75318 The Tribunal rejected the Revenue's appeal and upheld the lower appellate authority's decision regarding the classification of packaged drinking water marketed with the label 'Mother Dairy, Calcutta'. The Tribunal determined that the goods should be classified under Sub-Heading 2201.11, attracting a nil rate of duty, as the products were marketed by 'Mother Dairy' without explicit branding or manufacturing indication by the company. By analyzing the label and legal precedents, the Tribunal concluded that the goods did not utilize the brand name 'Mother Dairy', emphasizing the distinction between using a brand name and marketing under a specific entity. en-us Wed, 03 Jun 2009 00:00:00 +0530 Thu, 08 Apr 2010 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=75318 The Tribunal rejected the Revenue's appeal and upheld the lower appellate authority's decision regarding the classification of packaged drinking water marketed with the label 'Mother Dairy, Calcutta'. The Tribunal determined that the goods should be classified under Sub-Heading 2201.11, attracting a nil rate of duty, as the products were marketed by 'Mother Dairy' without explicit branding or manufacturing indication by the company. By analyzing the label and legal precedents, the Tribunal concluded that the goods did not utilize the brand name 'Mother Dairy', emphasizing the distinction between using a brand name and marketing under a specific entity. Case-Laws Central Excise Wed, 03 Jun 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=75318