Supreme Court · 2013 INSC 36 · Decided 14 January 2013
Commissioner of Central Excise, Chennal-Ii Commissionerate, Chennai v. M/S. Australian Foods India (P) LTD., Chennai
- Court
- Supreme Court of India
- Citation
- 2013 INSC 36 · [2013] 1 S.C.R. 932
- Case number
- CIVIL APPEAL No. 2826/2006
- Decided
- 14 January 2013
- Bench
- D.K. JAIN, J.S. KHEHAR (2-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
- Acts & sections cited
- Central Excise Act
Headnote
1 S.C.R. 932 COMMISSIONER OF CENTRAL EXCISE, CHENNAl-11 COMMISSIONERATE, CHENNAI v. M/S. AUSTRALIAN FOODS INDIA (P) LTD., CHENNAI (Civil Appeal No. 2826 of 2006) JANUARY 14, 2013 [D.K. JAIN AND JAGDISH SINGH KHEHAR .. JJ.] Excise - Cookies sold by assessee at its outlet - Use of C brand name 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 - A scrutiny of the surrounding circumstances is not only permissible, but necessary to decipher the same - One
Judgments are the courts' own published copies, provided for study; they are not certified copies. Source: Indian Supreme Court & High Court Judgments, Dattam Labs (CC-BY-4.0)