https://www.taxtmi.com/caselaws?id=98201 CTD bars and rods packed in bundles bearing the TISCON label were treated as branded goods because a brand name may be indicated on the packing or bundles if it links the goods to the brand owner in trade. On that basis, such clearances were excluded from the aggregate value for SSI exemption under Notification No. 1/93-C.E. The record was, however, insufficient to confirm that every clearance of CTD bars manufactured for TISCO carried the TISCON label, so invoice-wise verification and chronological reworking of duty were required. The matter was remanded for factual verification and fresh computation after adjustment of duty already paid. en-us Wed, 26 Apr 2000 00:00:00 +0530 Thu, 19 Jan 2012 16:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=98201 CTD bars and rods packed in bundles bearing the TISCON label were treated as branded goods because a brand name may be indicated on the packing or bundles if it links the goods to the brand owner in trade. On that basis, such clearances were excluded from the aggregate value for SSI exemption under Notification No. 1/93-C.E. The record was, however, insufficient to confirm that every clearance of CTD bars manufactured for TISCO carried the TISCON label, so invoice-wise verification and chronological reworking of duty were required. The matter was remanded for factual verification and fresh computation after adjustment of duty already paid. Case-Laws Central Excise Wed, 26 Apr 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=98201