Embossing Customer Name On Goods Not Amount To 'Branding' If Goods Are Not Sold By Customers: CESTAT Deletes 1% Excise Duty

The Chennai Bench of Customs, Excise and Service Tax Appellate Tribunal (CESTAT) while deleting the 1% of Excise Duty, held that embossing customer name on goods does not amount to 'Branding' if goods are not sold by customers. The two member bench consisting Sulekha Beevi C.S. (Judicial Member) and P.Anjani Kumar (Technical Member) has noted that as long as the goods are not sold by...