Company name on labels is not a brand name, so SSI exemption cannot be denied on that basis alone.

Affixing only the company name or supplier's name on labels, without any distinct brand name identifying the goods, does not by itself amount to use of a brand name for denying Small Scale Industry exemption under Notification No. 175/86-C.E. The Tribunal applied the settled distinction between a house mark and a product mark, and held that a company name alone is not a brand name. As the names were placed on the labels and not even on the goods, the exemption could not be refused on that basis. The denial of SSI exemption was therefore unsustainable, and the assessee remained entitled to the notification benefit.

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Issues: Whether affixing the company name or supplier's name on labels, without use of any specific brand name on the goods, disentitles the assessee from the benefit of Small Scale Industry exemption under Notification No. 175/86-C.E.

Analysis: The labels carried only the names of the supplier and the assessee-company, and there was no allegation that any distinct brand name was used to identify the goods. The Tribunal applied the settled distinction between a house mark and a product mark, holding that a company name by itself does not constitute a brand name for the purpose of denying SSI exemption. On the facts, the names were affixed on the labels and not even on the goods, and the exemption could not be refused on that basis alone.

Conclusion: The denial of SSI exemption was unsustainable and the assessee was entitled to the benefit of the notification.

Ratio Decidendi: Use of a company name or supplier name, without a specific brand name associated with the goods, does not amount to use of a brand name so as to disqualify an assessee from SSI exemption.

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