https://www.taxtmi.com/caselaws?id=782392 Initials embossed on metal liners supplied to Indian Railways were treated as identification marks, not a brand name or trade name, because the goods were made strictly to purchaser specifications, were not intended for open-market sale, and the marking served traceability and rejection control only. A railway clarification stated that no supplier trade mark or initial was approved, and the absence of the alleged brand owner as a co-noticee also weakened the departmental position. On that basis, the analysis concludes that such customer-specific marking does not create a trade connection in the course of trade and cannot be used to deny exemption under Notification No. 9/2003-CE. 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 Initials embossed on metal liners supplied to Indian Railways were treated as identification marks, not a brand name or trade name, because the goods were made strictly to purchaser specifications, were not intended for open-market sale, and the marking served traceability and rejection control only. A railway clarification stated that no supplier trade mark or initial was approved, and the absence of the alleged brand owner as a co-noticee also weakened the departmental position. On that basis, the analysis concludes that such customer-specific marking does not create a trade connection in the course of trade and cannot be used to deny exemption under Notification No. 9/2003-CE. Case-Laws Central Excise Tue, 25 Nov 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=782392