https://www.taxtmi.com/caselaws?id=47627 For excise classification under Chapter 20, sub-heading 2001.10 applied only to preparations in unit containers bearing a brand name, meaning a mark, symbol, name or similar device used in trade to indicate a connection with a person. A merely descriptive expression identifying the contents of the packet did not satisfy that test, and the manufacturer's required name and address on the packaging did not by itself make the goods branded. The expression on the French fries packets was therefore not a brand name, so the goods were not classifiable under sub-heading 2001.10 and the assessee succeeded. en-us Wed, 26 Apr 2006 00:00:00 +0530 Wed, 14 Feb 2018 10:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=47627 For excise classification under Chapter 20, sub-heading 2001.10 applied only to preparations in unit containers bearing a brand name, meaning a mark, symbol, name or similar device used in trade to indicate a connection with a person. A merely descriptive expression identifying the contents of the packet did not satisfy that test, and the manufacturer's required name and address on the packaging did not by itself make the goods branded. The expression on the French fries packets was therefore not a brand name, so the goods were not classifiable under sub-heading 2001.10 and the assessee succeeded. Case-Laws Central Excise Wed, 26 Apr 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=47627