Excise Duty: Mere embossing Customer name on goods not amounts to Branding if such goods are not sold by customers of Manufacturer

Mohanlal Jewellers Pvt. Ltd. Vs Commissioner of GST & Central Excise (CESTAT Chennai) In this case department opined that the appellant manufactured gold coins bearing a brand name of others and thus gold manufactured by them attract 1% duty in terms of Notification No.12/2012-CE dated 17.03.2012 as per Sl. No. 200. The appellants in the course of their business have obtained orders for manufacturing gold coins from the Government of Tamil Nadu as well as from Chettinad Cements Corporation Pvt. Limited. We find that the coins manufactured for the Government were supposed to be used for the...