https://www.taxtmi.com/caselaws?id=115137 Flavoured sugar syrups and pineapple juice cleared in packages showing only the company name, address and other particulars were not treated as branded goods. Classification turned on whether the packages bore the registered brand name, and the company name was distinct from the separately registered brand "Nirula's". Because the impugned packages did not display that brand name, the presence of company details alone was insufficient to attract the higher duty applicable to branded-goods entries. The earlier departmental precedent was distinguished on its additional package features, including logo and description. en-us Wed, 19 Nov 2003 00:00:00 +0530 Thu, 24 May 2012 11:27:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=115137 Flavoured sugar syrups and pineapple juice cleared in packages showing only the company name, address and other particulars were not treated as branded goods. Classification turned on whether the packages bore the registered brand name, and the company name was distinct from the separately registered brand "Nirula's". Because the impugned packages did not display that brand name, the presence of company details alone was insufficient to attract the higher duty applicable to branded-goods entries. The earlier departmental precedent was distinguished on its additional package features, including logo and description. Case-Laws Central Excise Wed, 19 Nov 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=115137