https://www.taxtmi.com/caselaws?id=236134 Jewellery bearing alphabets such as "I" or "Q" was examined for interim stay purposes to determine whether it amounted to branded jewellery under the exemption notification. The Tribunal noted that the exemption covered only jewellery on which the brand name or trade name was indelibly affixed or embossed, while marks used merely for identification of a job worker or internal tracking did not constitute branding. It found prima facie support for the view that the disputed alphabets were used for identification, and held that the levy issue required deeper examination at final hearing. Partial stay was granted on the balance demand subject to a deposit of Rs. 7 crores. en-us Thu, 21 Feb 2013 00:00:00 +0530 Fri, 08 Nov 2013 15:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=236134 Jewellery bearing alphabets such as "I" or "Q" was examined for interim stay purposes to determine whether it amounted to branded jewellery under the exemption notification. The Tribunal noted that the exemption covered only jewellery on which the brand name or trade name was indelibly affixed or embossed, while marks used merely for identification of a job worker or internal tracking did not constitute branding. It found prima facie support for the view that the disputed alphabets were used for identification, and held that the levy issue required deeper examination at final hearing. Partial stay was granted on the balance demand subject to a deposit of Rs. 7 crores. Case-Laws Central Excise Thu, 21 Feb 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=236134