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    <title>2005 (1) TMI 182 - CESTAT, NEW DELHI</title>
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    <description>Placing packing slips bearing another person&#039;s monogram inside cartons did not amount to affixation of a brand name on the goods themselves. The goods were rolling mill rolls and the record showed they were not capable of embossment of any trade name or monogram. Because the evidence did not prove that the slips were wrapped around or pasted on the goods, the condition in paragraph 7 of Notification No. 175/86-C.E. was not met. The SSI exemption therefore could not be denied on that basis.</description>
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      <link>https://www.taxtmi.com/caselaws?id=53811</link>
      <description>Placing packing slips bearing another person&#039;s monogram inside cartons did not amount to affixation of a brand name on the goods themselves. The goods were rolling mill rolls and the record showed they were not capable of embossment of any trade name or monogram. Because the evidence did not prove that the slips were wrapped around or pasted on the goods, the condition in paragraph 7 of Notification No. 175/86-C.E. was not met. The SSI exemption therefore could not be denied on that basis.</description>
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