Court Reviews If FSSAI-Mandated Name on Goods Counts as Brand Name for GST Exemption Under Exemption Notification.

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....Branding of goods - Whether mention of name of the Appellant on the goods, as required by FSSAI regulations and Legal Metrology Rules, amounts to brand name or not? - Claim of exemption from GST - The use or words ‘VALUE’, ‘CHOICE’ or ‘ SUPERIOR’ on the proposed packing, without altering the surrounding environment to take advantage of brand ‘MORE’, would be construed as ‘brand name’ for the purpose of Exemption Notification.....