https://www.taxtmi.com/caselaws?id=333627 Goods bearing only a "marketed by" description do not, without more, amount to use of another person's brand name for denying SSI exemption under Notification No. 8/05-CE. The Tribunal held that the exemption is unavailable only where the label connects the product with another person as a brand or trade name in relation to manufacture and quality; a mere marketing indication is insufficient where the label does not show manufacture under that brand. On those facts, the label was treated as a marketing reference, so SSI exemption was available and the duty demand, interest and penalty could not be sustained. en-us Mon, 01 Aug 2016 00:00:00 +0530 Wed, 19 Oct 2016 09:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=333627 Goods bearing only a "marketed by" description do not, without more, amount to use of another person's brand name for denying SSI exemption under Notification No. 8/05-CE. The Tribunal held that the exemption is unavailable only where the label connects the product with another person as a brand or trade name in relation to manufacture and quality; a mere marketing indication is insufficient where the label does not show manufacture under that brand. On those facts, the label was treated as a marketing reference, so SSI exemption was available and the duty demand, interest and penalty could not be sustained. Case-Laws Central Excise Mon, 01 Aug 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=333627