https://www.taxtmi.com/caselaws?id=339332 The Tribunal dismissed the Revenue's appeals, upholding the Commissioner (Appeals)'s decision regarding the branding classification of tractor parts supplied to OEMs. The judgment emphasized the applicability of a newer Board Circular superseding an earlier one, following a Supreme Court precedent. It concluded that the tractor parts, labeled with stickers, did not qualify as branded goods for exemption under the relevant notifications. The decision provided clarity on the distinction between branded and non-branded products for exemption purposes, referencing specific legal frameworks and precedents. en-us Thu, 03 Nov 2016 00:00:00 +0530 Fri, 24 Feb 2017 18:12:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=339332 The Tribunal dismissed the Revenue's appeals, upholding the Commissioner (Appeals)'s decision regarding the branding classification of tractor parts supplied to OEMs. The judgment emphasized the applicability of a newer Board Circular superseding an earlier one, following a Supreme Court precedent. It concluded that the tractor parts, labeled with stickers, did not qualify as branded goods for exemption under the relevant notifications. The decision provided clarity on the distinction between branded and non-branded products for exemption purposes, referencing specific legal frameworks and precedents. Case-Laws Central Excise Thu, 03 Nov 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=339332