Supreme Court · 2018 INSC 137 · Decided 13 February 2018
M/S. RDB Textiles LTD. v. Commissioner of Central Excise and Service Tax, Kolkata-Iv Commissionerate
- Court
- Supreme Court of India
- Citation
- 2018 INSC 137 · [2018] 1 S.C.R. 1007
- Case number
- CIVIL APPEAL No. 8534/2015
- Decided
- 13 February 2018
- Bench
- R.F. NARIMAN, NAVIN SINHA (2-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
- Acts & sections cited
- Central Excise Act
Headnote
Central Excise Act, 1944 - Exemption Notification no.12/ 2011-CE dated 1.3.2011 and Notification no.30/2004 dated 9.7.2004 - Brand name of another unit - Jute bags manufactured by appellants and supplied to the PSUs, various agencies for use in packing of foods grains sold through the PDS - Exemption under Notification no.30/2004 dated 9.7.2004 denied on the ground that affixing the name, logo and particulars of buyers like FCI and the State Governments amounted to affixing on the jute bags a "brand
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