https://www.taxtmi.com/forum/issue?id=3250 Notification 8/2003's Explanation treats a 'brand name' or 'trade name' as any name, mark or symbol indicating a trade connection between goods and a person; affixing another's brand to manufactured goods removes SSI exemption. Tribunal precedent allows SSI benefit for component parts used in original equipment. Notification 24/2009 and related directions address excise consequences where another's brand is affixed. Circular 947/8/2011 clarifies that institutional names or logos and mere maker identification on uniforms or made-ups do not alone create 'branded' goods. en-us Fri, 05 Aug 2011 11:15:26 +0530 Thu, 23 Jan 2025 15:58:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=3250 Notification 8/2003's Explanation treats a 'brand name' or 'trade name' as any name, mark or symbol indicating a trade connection between goods and a person; affixing another's brand to manufactured goods removes SSI exemption. Tribunal precedent allows SSI benefit for component parts used in original equipment. Notification 24/2009 and related directions address excise consequences where another's brand is affixed. Circular 947/8/2011 clarifies that institutional names or logos and mere maker identification on uniforms or made-ups do not alone create 'branded' goods. Discussion-Forum Central Excise Fri, 05 Aug 2011 11:15:26 +0530 https://www.taxtmi.com/forum/issue?id=3250