Exemption to Cotton Wool etc. - 185/87 - Central Excise - Tariff

Exemption to Cotton Wool etc.

Notification No. 185/87-C.E.

Dated 17-7-1987

In exercise of the powers conferred by sub-rule (1) of rule 8 of the Central Excise Rules, 1944, the Central Government hereby exempts absorbent cotton wool, non-absorbent cotton wool and gauze cloth bandages (hereinafter referred to as such goods), falling under Heading No. 30.04 of the Schedule to the Central Excise Tariff Act, 1985 (5 of 1986), from the whole of the duty of the excise leviable thereon which is specified in the said Schedule :

Provided that such goods are manufactured by a manufacturer by whom or on whose behalf no such goods are sold under a brand name.

Explanation. - For the purposes of this notification, "brand name" shall mean a brand name whether registered or not, that is to say, a name or a mark such as a symbol, monogram, label, signature or invented word or writing, which is used in relation to such goods for the purposes of indicating or so as to indicate a connection in the course of trade between such goods and some person using such name or mark with or without any indication of the identity of that person.