https://www.taxtmi.com/caselaws?id=46929 An exemption under Notification No. 8/98-C.E. was unavailable where goods bore another person's brand or trade name, because the added words "Taste Maker" did not alter the use of the rival brand. The exemption notification had to be strictly construed and applied according to its terms, so descriptive additions could not restore eligibility. However, goods marketed only under the manufacturer's own company name fell outside the exclusion and remained eligible for exemption. The Tribunal's contrary view, based on an overruled interpretation, could not be sustained. en-us Tue, 17 Feb 2004 00:00:00 +0530 Wed, 24 Sep 2025 13:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=46929 An exemption under Notification No. 8/98-C.E. was unavailable where goods bore another person's brand or trade name, because the added words "Taste Maker" did not alter the use of the rival brand. The exemption notification had to be strictly construed and applied according to its terms, so descriptive additions could not restore eligibility. However, goods marketed only under the manufacturer's own company name fell outside the exclusion and remained eligible for exemption. The Tribunal's contrary view, based on an overruled interpretation, could not be sustained. Case-Laws Central Excise Tue, 17 Feb 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=46929