https://www.taxtmi.com/caselaws?id=295744 Printed particulars on jute bags, including the procurer agency's name and logo, did not constitute a brand name where the markings were compulsorily affixed under the Jute Control Order and requisition orders for identification, monitoring and control in the public distribution system. Because the markings were imposed by law and did not create a trade connection in the course of trade, the exemption under the excise notification remained available. On that basis, the demand for duty, interest and penalty could not be sustained, and the controlling precedent on identical facts was followed. en-us Mon, 23 Sep 2019 00:00:00 +0530 Fri, 18 Jun 2021 08:11:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=295744 Printed particulars on jute bags, including the procurer agency's name and logo, did not constitute a brand name where the markings were compulsorily affixed under the Jute Control Order and requisition orders for identification, monitoring and control in the public distribution system. Because the markings were imposed by law and did not create a trade connection in the course of trade, the exemption under the excise notification remained available. On that basis, the demand for duty, interest and penalty could not be sustained, and the controlling precedent on identical facts was followed. Case-Laws Central Excise Mon, 23 Sep 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=295744