https://www.taxtmi.com/caselaws?id=270223 Printed cartons and skin packaging bearing another's brand name were treated as branded goods because a brand or trade name used in the course of trade to indicate a connection between the goods and the mark owner takes the goods outside the exemption for unbranded clearances. On that reasoning, their value was not required to be added to aggregate clearances for small scale industry exemption under Notification No. 8/2002-CE for the relevant period. The later amendment excluding such goods from the benefit only from 01/09/2008 did not apply to the dispute period. en-us Tue, 04 Aug 2015 00:00:00 +0530 Fri, 01 Jan 2016 11:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=270223 Printed cartons and skin packaging bearing another's brand name were treated as branded goods because a brand or trade name used in the course of trade to indicate a connection between the goods and the mark owner takes the goods outside the exemption for unbranded clearances. On that reasoning, their value was not required to be added to aggregate clearances for small scale industry exemption under Notification No. 8/2002-CE for the relevant period. The later amendment excluding such goods from the benefit only from 01/09/2008 did not apply to the dispute period. Case-Laws Central Excise Tue, 04 Aug 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=270223