https://www.taxtmi.com/caselaws?id=270541 Notification No. 8/2002-CE exempts goods bearing a brand name or trade name where manufacture takes place in a factory located in a rural area. On the evidence, certificates from the Tehsildar and the Regional Officer, MIDC showed that the unit was situated at Mouza Nildoh, Tehsil Hingna, and this was treated as a rural area. Because the department did not dispute the genuineness of those certificates or adduce contrary evidence, the rural area condition was accepted and the exemption was available despite affixation of the brand name. en-us Tue, 06 Oct 2015 00:00:00 +0530 Tue, 03 May 2016 18:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=270541 Notification No. 8/2002-CE exempts goods bearing a brand name or trade name where manufacture takes place in a factory located in a rural area. On the evidence, certificates from the Tehsildar and the Regional Officer, MIDC showed that the unit was situated at Mouza Nildoh, Tehsil Hingna, and this was treated as a rural area. Because the department did not dispute the genuineness of those certificates or adduce contrary evidence, the rural area condition was accepted and the exemption was available despite affixation of the brand name. Case-Laws Central Excise Tue, 06 Oct 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=270541