https://www.taxtmi.com/caselaws?id=85324 Aerated water sold in bottles already embossed with another person's brand name was treated as goods manufactured with that brand name affixed for Notification No. 1/93-C.E. purposes. The expression "affixation" was given a constructive meaning: in the context of bottled aerated water, using embossed bottles to market the product was the practical mode by which the brand name became associated with the goods. The later amendment in Notification No. 59/94-C.E. was taken as supporting this interpretation, and the cited precedent was found inapplicable on the facts. The exemption was therefore rightly denied. en-us Thu, 18 Apr 1996 00:00:00 +0530 Thu, 04 Aug 2011 12:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=85324 Aerated water sold in bottles already embossed with another person's brand name was treated as goods manufactured with that brand name affixed for Notification No. 1/93-C.E. purposes. The expression "affixation" was given a constructive meaning: in the context of bottled aerated water, using embossed bottles to market the product was the practical mode by which the brand name became associated with the goods. The later amendment in Notification No. 59/94-C.E. was taken as supporting this interpretation, and the cited precedent was found inapplicable on the facts. The exemption was therefore rightly denied. Case-Laws Central Excise Thu, 18 Apr 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=85324