https://www.taxtmi.com/caselaws?id=433921 Goods sold under the manufacturer's own brand name remained eligible for exemption under Notification No. 8/2003-CE, because the presence of DRDO/DRDE reference and logo merely indicated technology transfer and did not amount to use of another person's brand name or trade name. The exemption condition barring goods bearing another person's brand identity was therefore not triggered. On that basis, the demand for duty, interest, and penalties was not sustainable, and the order confirming them was set aside. en-us Fri, 03 Feb 2023 00:00:00 +0530 Tue, 14 Feb 2023 08:48:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=433921 Goods sold under the manufacturer's own brand name remained eligible for exemption under Notification No. 8/2003-CE, because the presence of DRDO/DRDE reference and logo merely indicated technology transfer and did not amount to use of another person's brand name or trade name. The exemption condition barring goods bearing another person's brand identity was therefore not triggered. On that basis, the demand for duty, interest, and penalties was not sustainable, and the order confirming them was set aside. Case-Laws Central Excise Fri, 03 Feb 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=433921