https://www.taxtmi.com/caselaws?id=266275 Amended small scale exemption for specified packing materials was construed broadly to cover self-adhesive labels and stickers manufactured for customer use, even where they bore another person's brand name. The attempted distinction between labels and stickers was rejected, and the goods were treated as packing materials rather than branded market goods attracting the brand-name restriction. On that interpretation, denial of exemption was unsustainable. Because the duty demand failed, the associated penalty also could not survive, and both were set aside in favour of the assessee. en-us Mon, 18 May 2015 00:00:00 +0530 Fri, 12 Feb 2016 17:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=266275 Amended small scale exemption for specified packing materials was construed broadly to cover self-adhesive labels and stickers manufactured for customer use, even where they bore another person's brand name. The attempted distinction between labels and stickers was rejected, and the goods were treated as packing materials rather than branded market goods attracting the brand-name restriction. On that interpretation, denial of exemption was unsustainable. Because the duty demand failed, the associated penalty also could not survive, and both were set aside in favour of the assessee. Case-Laws Central Excise Mon, 18 May 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=266275