https://www.taxtmi.com/caselaws?id=754963 Primary gold, including gold bars, blocks, slabs, billets, shots, pellets, rods, sheets, foils and wires, is expressly excluded from the exemption entry for branded articles of gold and cannot be subjected to duty under that entry. Gold bars in unfinished or semi-finished form therefore fall outside its scope. Gold and silver coins attract duty only where a trade or brand name is indelibly marked or embossed on the article itself; branding appearing solely on packaging or related documents is insufficient. Coins bearing no logo, trademark, brand name or identifying symbol are not branded goods for this purpose. Consequently, duty and consequential penalties are not sustainable for such goods. en-us Fri, 28 Jun 2024 00:00:00 +0530 Wed, 03 Jul 2024 15:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=754963 Primary gold, including gold bars, blocks, slabs, billets, shots, pellets, rods, sheets, foils and wires, is expressly excluded from the exemption entry for branded articles of gold and cannot be subjected to duty under that entry. Gold bars in unfinished or semi-finished form therefore fall outside its scope. Gold and silver coins attract duty only where a trade or brand name is indelibly marked or embossed on the article itself; branding appearing solely on packaging or related documents is insufficient. Coins bearing no logo, trademark, brand name or identifying symbol are not branded goods for this purpose. Consequently, duty and consequential penalties are not sustainable for such goods. Case-Laws Central Excise Fri, 28 Jun 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=754963