https://www.taxtmi.com/caselaws?id=782392 CESTAT Kolkata held that metal liners supplied exclusively to Railways bearing the initials "GIPL" did not constitute a brand or trade name and therefore did not disqualify the manufacturer from SSI exemption under Notification 9/2003-CE. The Tribunal accepted the appellant's explanation, supported by Railway correspondence and the de novo order, that the markings were solely for identification, traceability, and rejection tracking, not for commercial branding or market promotion. As the goods were never intended for open market sale, denial of exemption and the consequential duty demand were found unsustainable, and the appeal was allowed. en-us Tue, 25 Nov 2025 00:00:00 +0530 Fri, 28 Nov 2025 08:24:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=782392 CESTAT Kolkata held that metal liners supplied exclusively to Railways bearing the initials "GIPL" did not constitute a brand or trade name and therefore did not disqualify the manufacturer from SSI exemption under Notification 9/2003-CE. The Tribunal accepted the appellant's explanation, supported by Railway correspondence and the de novo order, that the markings were solely for identification, traceability, and rejection tracking, not for commercial branding or market promotion. As the goods were never intended for open market sale, denial of exemption and the consequential duty demand were found unsustainable, and the appeal was allowed. Case-Laws Central Excise Tue, 25 Nov 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=782392