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    <title>Applicability of exemption for branded goods</title>
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    <description>The question is whether branded goods are eligible for the excise exemption for agricultural-use items under Notification No.3/2005. Respondents indicate the brand-name restriction in the Notification applies only to certain listed entries and not to the agricultural entry at issue, so the exemption is available for branded goods, subject to compliance with formalities and verification by the Range Office.</description>
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      <description>The question is whether branded goods are eligible for the excise exemption for agricultural-use items under Notification No.3/2005. Respondents indicate the brand-name restriction in the Notification applies only to certain listed entries and not to the agricultural entry at issue, so the exemption is available for branded goods, subject to compliance with formalities and verification by the Range Office.</description>
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      <pubDate>Wed, 03 Jun 2009 09:31:56 +0530</pubDate>
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