Demand of duty on Branded jewellery - appellant stopped using ...
Jewellery brand switches from "Tanishq" to "Q" and "I"; new names incur duty charges under trade name rules.
February 18, 2016
Case Laws Central Excise AT
Demand of duty on Branded jewellery - appellant stopped using the brand name Tanishq and started using the mark Q and I and the jewellery were cleared and sold in the market, therefore the mark Q and I represents brand name or trade name - demand of duty confirmed - AT
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