https://www.taxtmi.com/caselaws?id=4245 SSI exemption was available where the brand name of another person appeared only on secondary packing and not on the tins in which the goods were sold. For central excise purposes, the relevant container for paints was the tin, and a mark on transport packing outside the levy could be ignored. The exclusion clause in Notification No. 16/97 applied only to goods bearing another person's brand name on the goods or relevant primary packing. The duty demand and penalty were therefore unsustainable. en-us Thu, 31 Jan 2008 00:00:00 +0530 Mon, 16 Jun 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=4245 SSI exemption was available where the brand name of another person appeared only on secondary packing and not on the tins in which the goods were sold. For central excise purposes, the relevant container for paints was the tin, and a mark on transport packing outside the levy could be ignored. The exclusion clause in Notification No. 16/97 applied only to goods bearing another person's brand name on the goods or relevant primary packing. The duty demand and penalty were therefore unsustainable. Case-Laws Central Excise Thu, 31 Jan 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=4245