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Central Excise - Highlights / Catch Notes

Home Highlights February 2016 Year 2016 This

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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