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    <title>Goods sold from branded outlets are Excisable – Hon’ble SC</title>
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    <description>Where specified goods sold from exclusive branded retail outlets show a commercial connection to a brand under Explanation IX - by packaging, logos, the manner of sale or the outlet itself - they are to be treated as branded goods for purposes of Notification No. 1/93-CE; physical affixation of the brand on the good is not necessary, and such branded goods cannot claim the SSI exemption unless the presumption of brand ownership is rebutted.</description>
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      <description>Where specified goods sold from exclusive branded retail outlets show a commercial connection to a brand under Explanation IX - by packaging, logos, the manner of sale or the outlet itself - they are to be treated as branded goods for purposes of Notification No. 1/93-CE; physical affixation of the brand on the good is not necessary, and such branded goods cannot claim the SSI exemption unless the presumption of brand ownership is rebutted.</description>
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