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Central Excise - Highlights / Catch Notes

Home Highlights January 2013 Year 2013 This

SSI Exemption - branded goods - cookies sold even without ...


Court Denies SSI Exemption: Cookies Sold Without Brand Label on Packaging Still Considered Branded Goods for Tax Purposes.

January 16, 2013

Case Laws     Central Excise     SC

SSI Exemption - branded goods - cookies sold even without inscription of the brand name - Failed to see how the same branded cookies, sold in containers, can transform to become unbranded ones, when sold from the same counter, or even from an adjoining counter, without packaging carrying the brand name. - SSI exemption denied - SC

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