https://www.taxtmi.com/caselaws?id=111334 Mandatory disclosure of a manufacturer's name on food packaging, required under the food labelling rules, does not by itself amount to use of a brand name for Chapter 21 classification. In the absence of any separate insignia or brand mark, the label could not be treated as creating branded goods merely because it carried the manufacturer's name. The Tribunal distinguished contrary precedent on the basis that the statutory labelling requirement had not been considered there, and rejected the Revenue's attempt to classify the product as branded. en-us Sat, 26 Jun 2004 00:00:00 +0530 Mon, 23 Apr 2012 10:59:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=111334 Mandatory disclosure of a manufacturer's name on food packaging, required under the food labelling rules, does not by itself amount to use of a brand name for Chapter 21 classification. In the absence of any separate insignia or brand mark, the label could not be treated as creating branded goods merely because it carried the manufacturer's name. The Tribunal distinguished contrary precedent on the basis that the statutory labelling requirement had not been considered there, and rejected the Revenue's attempt to classify the product as branded. Case-Laws Central Excise Sat, 26 Jun 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=111334