https://www.taxtmi.com/caselaws?id=355404 Mandatory markings on jute bags, including the buyer's name, emblem, crop year, mill name and BIS particulars, did not amount to a "brand name" because the marks were required by law and supply orders for identification and control, not as voluntary trade branding. The exemption under the excise notification was withdrawn only for goods bearing or sold under a brand name, and these markings did not indicate a commercial connection in trade or enhance the bags' market identity. The assessee therefore remained entitled to the exemption. en-us Tue, 13 Feb 2018 00:00:00 +0530 Wed, 10 Aug 2022 18:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=355404 Mandatory markings on jute bags, including the buyer's name, emblem, crop year, mill name and BIS particulars, did not amount to a "brand name" because the marks were required by law and supply orders for identification and control, not as voluntary trade branding. The exemption under the excise notification was withdrawn only for goods bearing or sold under a brand name, and these markings did not indicate a commercial connection in trade or enhance the bags' market identity. The assessee therefore remained entitled to the exemption. Case-Laws Central Excise Tue, 13 Feb 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=355404