https://www.taxtmi.com/circulars?id=112 An excise duty applies to jewellery only when the article is marketed and sold under a brand and the brand name or trade name is indelibly affixed or embossed on the article; identification marks by goldsmiths or retailers and official hallmarks guaranteeing purity are not treated as branding. Determination of branding is a factual inquiry based on commercial understanding. en-us Fri, 04 Mar 2005 00:00:00 +0530 Sat, 13 Sep 2008 19:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=112 An excise duty applies to jewellery only when the article is marketed and sold under a brand and the brand name or trade name is indelibly affixed or embossed on the article; identification marks by goldsmiths or retailers and official hallmarks guaranteeing purity are not treated as branding. Determination of branding is a factual inquiry based on commercial understanding. Circulars Central Excise Fri, 04 Mar 2005 00:00:00 +0530 https://www.taxtmi.com/circulars?id=112