https://www.taxtmi.com/caselaws?id=381479 Markings printed on jute bags under the Jute Control Order, including the buyer's name, crop year, mill name and similar particulars, were held to be compulsory identification marks rather than brand names. Because the labels were applied under legal and regulatory compulsion for monitoring and control, they did not create a trade connection in the course of trade. The exemption under Notification No. 30/2004-CE, as amended, therefore remained available, and the denial of benefit was unsustainable. The duty demands, interest and penalties were set aside. en-us Fri, 11 Jan 2019 00:00:00 +0530 Mon, 11 Nov 2024 17:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=381479 Markings printed on jute bags under the Jute Control Order, including the buyer's name, crop year, mill name and similar particulars, were held to be compulsory identification marks rather than brand names. Because the labels were applied under legal and regulatory compulsion for monitoring and control, they did not create a trade connection in the course of trade. The exemption under Notification No. 30/2004-CE, as amended, therefore remained available, and the denial of benefit was unsustainable. The duty demands, interest and penalties were set aside. Case-Laws Central Excise Fri, 11 Jan 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=381479