If brand name is not affixed or embossed on the jewellery or ...
Jewellery with brand names only on packaging, not on the item itself, isn't taxed as branded.
March 12, 2012
Circulars Central Excise
If brand name is not affixed or embossed on the jewellery or article itself but appears on the packing, such goods will not be treated as branded jewellery and thus will not be liable to excise duty.
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