M/S. RDB TEXTILES LTD. vs COMMISSIONER OF CENTRAL EXCISE AND SERVICE TAX, KOLKATA-IV COMMISSIONERATE

The Supreme Court examined the denial of excise exemption for jute bags supplied to the Food Corporation of India and State Governments, based on the claim that affixing buyer details constituted a 'brand name' under the Central Excise Act, 1944. The Court held that using the name of the buyer does not indicate a connection in trade as required for a brand name, thus overturning the CESTAT's decision. The Court ruled that the exemption should not have been denied, as the definition of 'brand name' was misapplied in this case.