https://www.taxtmi.com/caselaws?id=111164 Mandatory disclosure of a manufacturer's name and address on food packaging, as required by the Prevention of Food Adulteration Rules, does not by itself amount to use of a brand name for tariff classification. Where the label contains no insignia or brand mark, vegetable pastes cannot be treated as branded goods under Heading 2001.10 and are classifiable as unbranded goods under Heading 2001.90. The prior view in the assessee's own case was followed, and a contrary decision was distinguished because it did not consider the mandatory food-labelling requirements. en-us Thu, 19 Feb 2004 00:00:00 +0530 Fri, 20 Apr 2012 16:31:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=111164 Mandatory disclosure of a manufacturer's name and address on food packaging, as required by the Prevention of Food Adulteration Rules, does not by itself amount to use of a brand name for tariff classification. Where the label contains no insignia or brand mark, vegetable pastes cannot be treated as branded goods under Heading 2001.10 and are classifiable as unbranded goods under Heading 2001.90. The prior view in the assessee's own case was followed, and a contrary decision was distinguished because it did not consider the mandatory food-labelling requirements. Case-Laws Central Excise Thu, 19 Feb 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=111164