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M/s Amazon Seller Services Private Limited, Bangalore Versus The Commissioner of Central Excise, Thane-I

Manufacture or deemed manufacture - activities undertaken by at the warehouse(s) prior to delivery of the goods to the merchant s customer - Tagging - Held that - It is observed that as per the clarification dated 02.03.2012 issued by CBEC, if brand name is not affixed or embossed on the jewellery but appears on the packing, such as jewellery box or pouch or warranty card or certificate of quality, such goods will not be treated as branded jewellery and thus will not be liable to excise duty. In....... + More

 

 

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M/s Amazon Seller Services Private Limited, Bangalore Versus The Commissioner of Central Excise, Thane-I

 

 

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