Subject goods proposed to be sold by applicant under Stream 1, i.e. goods processed and packed in house by applicant, where package of subject goods would merely have a declaration mentioning name and registered address of applicant as manufacturer, as per statutory requirement under subject statutory provisions cannot be considered as not bearing a brand name and accordingly it will not be eligible for exemption from GST. Further, goods proposed to be sold by applicant under Stream 2, i.e. goods procured in processed and packaged form from third party vendors, where package of subject goods would have a declaration mentioning name and registered address of manufacturer as per statutory requirement under the Subject Statutory Provisions as also declaration ‘Marketed by- Aditya Birla Retail Ltd.’ cannot be considered as not bearing a brand name, accordingly it will also not be eligible for exemption in terms of relevant entries to Exemption Notifications.