https://www.taxtmi.com/caselaws?id=328523 Unbranded bulk goods cleared from the factory were held not to fall under the residual tariff entry for branded goods; they were, at most, classifiable under the entry for goods not bearing a brand name. On that basis, the duty liability was nil, so no duty demand could survive and the consequential penalty also failed. The text further notes that where the goods are cleared in unbranded bulk form, the residual classification for other goods is not attracted and the absence of duty liability removes the foundation for penalty. en-us Wed, 27 Apr 2016 00:00:00 +0530 Thu, 16 Feb 2017 12:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=328523 Unbranded bulk goods cleared from the factory were held not to fall under the residual tariff entry for branded goods; they were, at most, classifiable under the entry for goods not bearing a brand name. On that basis, the duty liability was nil, so no duty demand could survive and the consequential penalty also failed. The text further notes that where the goods are cleared in unbranded bulk form, the residual classification for other goods is not attracted and the absence of duty liability removes the foundation for penalty. Case-Laws Central Excise Wed, 27 Apr 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=328523