https://www.taxtmi.com/caselaws?id=40726 A registered brand name such as "Dabur" printed on medicinal preparations, labels, cartons and containers can bring the goods within Tariff Item 14E because it indicates a trade connection between the goods and the manufacturer, making the preparations excisable. However, where clearances were made after departmental approval of classification and labels, Rule 9(2) cannot be used to sustain a later demand as if the goods had been clandestinely removed. A demand raised beyond the prescribed period is time-barred, and the consequential fine and penalties under the Central Excise Rules cannot survive. en-us Wed, 21 Nov 1979 00:00:00 +0530 Fri, 14 May 2010 10:27:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=40726 A registered brand name such as "Dabur" printed on medicinal preparations, labels, cartons and containers can bring the goods within Tariff Item 14E because it indicates a trade connection between the goods and the manufacturer, making the preparations excisable. However, where clearances were made after departmental approval of classification and labels, Rule 9(2) cannot be used to sustain a later demand as if the goods had been clandestinely removed. A demand raised beyond the prescribed period is time-barred, and the consequential fine and penalties under the Central Excise Rules cannot survive. Case-Laws Central Excise Wed, 21 Nov 1979 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=40726