https://www.taxtmi.com/caselaws?id=53930 Surgical adhesive tapes marked with the logo "CM" were treated as bearing only a house mark or manufacturer identifier, not a brand name, because the drug regime required the manufacturer's name to be shown. On that basis, the goods could not be classified under the higher tariff entry for branded products, and the related duty demand failed. A separate demand based on the allegation that the goods were cleared in the name of another concern also failed, because any proceeding should have been directed against the actual manufacturer rather than the nominal consignee. The common order was set aside. en-us Thu, 10 Feb 2005 00:00:00 +0530 Sat, 16 Oct 2010 10:11:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=53930 Surgical adhesive tapes marked with the logo "CM" were treated as bearing only a house mark or manufacturer identifier, not a brand name, because the drug regime required the manufacturer's name to be shown. On that basis, the goods could not be classified under the higher tariff entry for branded products, and the related duty demand failed. A separate demand based on the allegation that the goods were cleared in the name of another concern also failed, because any proceeding should have been directed against the actual manufacturer rather than the nominal consignee. The common order was set aside. Case-Laws Central Excise Thu, 10 Feb 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=53930