https://www.taxtmi.com/caselaws?id=802277 Garment samples bearing a manufacturer's corporate name are not branded goods for excise duty purposes where the label identifies the company rather than a brand and no trademark is used. Non-commercial samples used for display and order booking, rather than retail sale, do not attract duty as branded goods. Internal accounting entries measuring unit performance do not establish sales. en-us Thu, 22 Oct 2026 00:00:00 +0530 Wed, 04 Nov 2026 08:42:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=802277 Garment samples bearing a manufacturer's corporate name are not branded goods for excise duty purposes where the label identifies the company rather than a brand and no trademark is used. Non-commercial samples used for display and order booking, rather than retail sale, do not attract duty as branded goods. Internal accounting entries measuring unit performance do not establish sales. Case-Laws Central Excise Thu, 22 Oct 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=802277