Small-scale exemption for goods with an identification mark remains available where no brand name or trade name is shown.

Concrete cement slabs bearing the mark "ESSAR" were treated as carrying only an identification mark, not a brand name or trade name used to indicate a commercial connection in the course of trade. As the goods were not shown to be marketed as branded goods, the bar in paragraph 4 of Notification No. 16/97-C.E. did not apply. The small-scale exemption therefore remained available, and denial of exemption on the ground of brand-name use was not justified.

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Issues: Whether the respondents were entitled to the benefit of the small-scale exemption under Notification No. 16/97-C.E. when the concrete cement slabs bore the mark "ESSAR".

Analysis: The goods were not shown to be sold in the market as branded goods, nor was there any basis to treat the mark as one used to indicate a connection in the course of trade. The mark was found to be only an identification mark and not a brand name or trade name used for trading the goods. In these circumstances, the mischief of paragraph 4 of the notification was not attracted, and the exemption could not be denied on the ground of brand-name use.

Conclusion: The respondents were entitled to the small-scale exemption, and the Revenue's appeal failed.

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