Supreme Court of India
Commissioner of Central Excise, Chennal-ii Commissionerate, Chennai v. M/s. Australian Foods India (p) Ltd., Chennai
INSC stands for INDIAN SUPREME COURT. A neutral citation scheme assigned by the Court itself, so a judgment can be cited without depending on a commercial law reporter. INSC is the neutral citation scheme assigned by the Supreme Court, so a judgment can be cited without depending on a commercial law reporter.
What the Court ordered
We hold that it is not necessary for goods to D be stamped with a trade or brand name to be considered as branded goods under the SSI notification, discussed above.
Judgment, page 18
From the headnote
Excise - Cookies sold by assessee at its outlet - Use of brand name "cookie man" on sale of cookies in plastic pouches/containers - Entitlement of assessee-respondent to benefit of small scale exemption in respect of cookies sold loosely from the counter of the retail outlet - Held: Not entitled - It is not necessary for goods to be stamped with a trade or o brand name to be considered as branded goods under the SS/ notification - scrutiny of the surrounding circumstances is not only permissible, but necessary to decipher the same - One fails to see how the same branded cookies, sold in
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