Eximkey - India Export Import Policy 2004 2013 Exim Policy
Excise Excise Duty Chapter Notes Chapter Note 16
Chapter 16

(Section IV:- Prepared foodstuffs; Beverages and vinegar; tobacco and manufactured tobacco substitutes)

Notes:

1. In relation to products of this Chapter, labelling or relabelling of containers and repacking from bulk packs to retail packs or the adoption of any other treatment to render the product marketable to the consumer, shall amount to "manufacture".

2. In this Chapter, "brand name" means a brand name, whether registered or not, that is to say, a name or a mark, such as a symbol, monogram, label, signature or invented words or any writing which is used in relation to a product, for the purpose of indicating, or so as to indicate, a connection in the course of trade between the product and some person using such name or mark with or without any indication of the identity of that person.

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