https://www.taxtmi.com/caselaws?id=107579 Caps were classified as headgear under Heading 6501.80, while bags fell under Heading 6305.00 covering sacks and bags rather than clothing-accessory chapters. Small scale exemption remained available for goods bearing customers' brand names where those customers did not trade in the relevant goods, because such marks were not used in the course of trade. Nike-branded clearances did not qualify for exemption, although duty relief for the brand-name element applied. The Revenue's tariff classification was sustained; exemption and related relief applied to most qualifying clearances, while duty remained payable on Nike-branded goods. Confiscation and penalties were set aside. en-us Wed, 11 Jun 2003 00:00:00 +0530 Fri, 23 Mar 2012 15:13:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=107579 Caps were classified as headgear under Heading 6501.80, while bags fell under Heading 6305.00 covering sacks and bags rather than clothing-accessory chapters. Small scale exemption remained available for goods bearing customers' brand names where those customers did not trade in the relevant goods, because such marks were not used in the course of trade. Nike-branded clearances did not qualify for exemption, although duty relief for the brand-name element applied. The Revenue's tariff classification was sustained; exemption and related relief applied to most qualifying clearances, while duty remained payable on Nike-branded goods. Confiscation and penalties were set aside. Case-Laws Central Excise Wed, 11 Jun 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=107579