https://www.taxtmi.com/caselaws?id=268605 Goods manufactured and sold under an assessee's own brand name were treated as branded goods for exemption under Notification No. 08/2001-C.E. The notification's definition of "brand name" covered any name or mark used in relation to the goods to indicate a trade connection, whether or not registered, and did not limit the term to a third-party mark. The assessee's use of "Crane Gutkha" therefore brought the goods within the branded category. The reference to the brand name of "other person" in another part of the notification was relevant only for calculating aggregate clearances, not for deciding whether the goods were branded. Exemption was denied. en-us Fri, 06 Nov 2015 00:00:00 +0530 Sat, 09 Jan 2016 10:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=268605 Goods manufactured and sold under an assessee's own brand name were treated as branded goods for exemption under Notification No. 08/2001-C.E. The notification's definition of "brand name" covered any name or mark used in relation to the goods to indicate a trade connection, whether or not registered, and did not limit the term to a third-party mark. The assessee's use of "Crane Gutkha" therefore brought the goods within the branded category. The reference to the brand name of "other person" in another part of the notification was relevant only for calculating aggregate clearances, not for deciding whether the goods were branded. Exemption was denied. Case-Laws Central Excise Fri, 06 Nov 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=268605