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    <title>1980 (2) TMI 260 - COLLECTOR OF CENTRAL EXCISE (APPEALS), BOMBAY</title>
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    <description>Cigarillos packed in plain containers were not treated as branded goods for excise purposes because the containers showed only the manufacturer&#039;s name, which was required by law under the Standards of Weights and Measures Act, 1976. No banderol, mark, symbol, monogram, label, signature, invented word, or other trade-identifying writing was present to indicate a connection in the course of trade. The outer packing therefore did not convert the cigarillos into branded goods, and the exemption notifications remained available.</description>
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    <pubDate>Tue, 05 Feb 1980 00:00:00 +0530</pubDate>
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      <title>1980 (2) TMI 260 - COLLECTOR OF CENTRAL EXCISE (APPEALS), BOMBAY</title>
      <link>https://www.taxtmi.com/caselaws?id=165651</link>
      <description>Cigarillos packed in plain containers were not treated as branded goods for excise purposes because the containers showed only the manufacturer&#039;s name, which was required by law under the Standards of Weights and Measures Act, 1976. No banderol, mark, symbol, monogram, label, signature, invented word, or other trade-identifying writing was present to indicate a connection in the course of trade. The outer packing therefore did not convert the cigarillos into branded goods, and the exemption notifications remained available.</description>
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      <pubDate>Tue, 05 Feb 1980 00:00:00 +0530</pubDate>
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