https://www.taxtmi.com/caselaws?id=345332 Loose cookies sold from a dedicated branded outlet were treated as branded goods for SSI exemption purposes because the surrounding circumstances, including the exclusive outlet and licensing arrangement, clearly linked the products to the brand. The absence of the brand name on the individual loose sales did not change their character where the same goods were also marketed in packed form under the brand. On that basis, the SSI benefit was denied and the duty demand and penalty were sustained. en-us Wed, 21 Jun 2017 00:00:00 +0530 Thu, 21 Sep 2017 11:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=345332 Loose cookies sold from a dedicated branded outlet were treated as branded goods for SSI exemption purposes because the surrounding circumstances, including the exclusive outlet and licensing arrangement, clearly linked the products to the brand. The absence of the brand name on the individual loose sales did not change their character where the same goods were also marketed in packed form under the brand. On that basis, the SSI benefit was denied and the duty demand and penalty were sustained. Case-Laws Central Excise Wed, 21 Jun 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=345332