https://www.taxtmi.com/caselaws?id=52106 Vegetable paste cleared in institutional packs was held not to satisfy the tariff condition of being goods put up in unit containers bearing a brand name, because the packs showed only the manufacturer's name and address as required by food-label regulations and did not display any insignia or mark connecting the product to Dabur in trade. For Heading 2001.10, a brand name must indicate a commercial connection between the goods and a person using that name or mark; mere statutory manufacturer details are insufficient. The classification claim was accepted and the goods were held outside Heading 2001.10 on that basis. en-us Thu, 17 Jul 2003 00:00:00 +0530 Fri, 01 Oct 2010 13:01:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=52106 Vegetable paste cleared in institutional packs was held not to satisfy the tariff condition of being goods put up in unit containers bearing a brand name, because the packs showed only the manufacturer's name and address as required by food-label regulations and did not display any insignia or mark connecting the product to Dabur in trade. For Heading 2001.10, a brand name must indicate a commercial connection between the goods and a person using that name or mark; mere statutory manufacturer details are insufficient. The classification claim was accepted and the goods were held outside Heading 2001.10 on that basis. Case-Laws Central Excise Thu, 17 Jul 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=52106