Supreme Court of India
M/s. Rdb Textiles Ltd. v. Commissioner of Central Excise and Service Tax, Kolkata-iv Commissionerate
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What the Court ordered
We are of the opinion that the case is squarely covered by the judgment of this Court in CCE v.
Judgment, page 14
From the 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 State Governments and Governmental 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 name” – Held: In the instant case, what was in fact affixed…
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