https://www.taxtmi.com/caselaws?id=197285 A minute and inconspicuous inscription of "AT" on jewellery was not treated as affixation of a brand name or trade name under Chapter Note 12 of Chapter 71. Although the statutory definition of brand name or trade name is broad, the mark here was found to function only as a jeweller's identification mark and not as a sign indicating trade connection or marketing of branded jewellery. On that basis, the goods did not fall within the dutiable category of branded jewellery, the duty demand was held unsustainable, and the impugned order was upheld. en-us Wed, 01 Feb 2017 00:00:00 +0530 Mon, 01 Jan 2018 18:35:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=197285 A minute and inconspicuous inscription of "AT" on jewellery was not treated as affixation of a brand name or trade name under Chapter Note 12 of Chapter 71. Although the statutory definition of brand name or trade name is broad, the mark here was found to function only as a jeweller's identification mark and not as a sign indicating trade connection or marketing of branded jewellery. On that basis, the goods did not fall within the dutiable category of branded jewellery, the duty demand was held unsustainable, and the impugned order was upheld. Case-Laws Central Excise Wed, 01 Feb 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=197285