https://www.taxtmi.com/caselaws?id=418053 The Tribunal set aside the duty claim on gold coins bearing brand names of other entities under Notification No. 12/2012, ruling that the inscriptions were for identification purposes only and lacked a trade connection. Emphasizing that branding requires enhancing a product's value in trade, the Tribunal concluded that since the coins were not sold under the brand names, they were exempt from duty. The decision clarified the legal necessity of a trade connection for goods to be considered as bearing brand names, allowing the appeal and providing consequential reliefs. en-us Mon, 07 Feb 2022 00:00:00 +0530 Tue, 08 Feb 2022 06:53:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=418053 The Tribunal set aside the duty claim on gold coins bearing brand names of other entities under Notification No. 12/2012, ruling that the inscriptions were for identification purposes only and lacked a trade connection. Emphasizing that branding requires enhancing a product's value in trade, the Tribunal concluded that since the coins were not sold under the brand names, they were exempt from duty. The decision clarified the legal necessity of a trade connection for goods to be considered as bearing brand names, allowing the appeal and providing consequential reliefs. Case-Laws Central Excise Mon, 07 Feb 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=418053