https://www.taxtmi.com/caselaws?id=118377 A mark appearing only on the outer carton was treated as a brand name because it indicated trade connection, but that was insufficient to make the export goods patent or proprietary medicaments where the capsules and blisters did not bear the mark. Under Chapter Note 2(ii) of Chapter 30, the brand name must appear on the goods themselves or on their container; on that basis, the goods fell under Heading 3003.20 rather than Heading 3003.10. The penalty under the Central Excise Rules, 1944 was also considered excessive in the circumstances and was substantially reduced. en-us Thu, 16 Mar 2006 00:00:00 +0530 Sat, 30 Jun 2012 12:53:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=118377 A mark appearing only on the outer carton was treated as a brand name because it indicated trade connection, but that was insufficient to make the export goods patent or proprietary medicaments where the capsules and blisters did not bear the mark. Under Chapter Note 2(ii) of Chapter 30, the brand name must appear on the goods themselves or on their container; on that basis, the goods fell under Heading 3003.20 rather than Heading 3003.10. The penalty under the Central Excise Rules, 1944 was also considered excessive in the circumstances and was substantially reduced. Case-Laws Central Excise Thu, 16 Mar 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=118377