https://www.taxtmi.com/caselaws?id=754963 Notification No. 01/2011-C.E. exempts articles of gold sold under a brand name, but expressly excludes primary gold, including bars. Gold bars in unfinished or semi-finished form fell within that exclusion and were not covered by the exemption entry, so duty was not sustainable on that count. Gold coins and silver coins were also not dutiable under the entry because no logo, trademark, brand name, or similar mark was found on the articles themselves, and branding on packaging or documents was insufficient. The duty demand and consequential penalties were therefore set aside. 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 Notification No. 01/2011-C.E. exempts articles of gold sold under a brand name, but expressly excludes primary gold, including bars. Gold bars in unfinished or semi-finished form fell within that exclusion and were not covered by the exemption entry, so duty was not sustainable on that count. Gold coins and silver coins were also not dutiable under the entry because no logo, trademark, brand name, or similar mark was found on the articles themselves, and branding on packaging or documents was insufficient. The duty demand and consequential penalties were therefore set aside. Case-Laws Central Excise Fri, 28 Jun 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=754963