https://www.taxtmi.com/caselaws?id=99497 Pesticides cleared under the mark "Agr Evo" were treated as goods bearing a brand name linked to another person, so the SSI exemption under Notification No. 1/93 was denied; the house-mark principle applied to patent and proprietary medicines was held inapplicable to pesticides. At the same time, duty liability had to be recomputed by separately reassessing the appellant's own-brand clearances and excluding branded clearances from the exemption computation, with credit given for any excess duty already paid. The disputed exemption issue was decided against the assessee, while recomputation and adjustment of duty were directed in its favour. en-us Fri, 23 Mar 2001 00:00:00 +0530 Fri, 27 Jan 2012 15:19:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=99497 Pesticides cleared under the mark "Agr Evo" were treated as goods bearing a brand name linked to another person, so the SSI exemption under Notification No. 1/93 was denied; the house-mark principle applied to patent and proprietary medicines was held inapplicable to pesticides. At the same time, duty liability had to be recomputed by separately reassessing the appellant's own-brand clearances and excluding branded clearances from the exemption computation, with credit given for any excess duty already paid. The disputed exemption issue was decided against the assessee, while recomputation and adjustment of duty were directed in its favour. Case-Laws Central Excise Fri, 23 Mar 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=99497