Small scale exemption and brand name use: exemption remains available when the assessee's goods differ from the brand owner's products.

Small scale exemption under Notification No. 175/86-C.E. is barred only where another person's brand name is used on goods that are the same as those manufactured by that person. On the facts found by the Commissioner, the assessee's goods were different from the brand owner's goods, and no material showed that this finding was or erroneous. The bar against use of another's brand name therefore did not apply, and the assessee was entitled to the exemption.

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Issues: Whether the assessee was entitled to small scale exemption under Notification No. 175/86-C.E. despite the allegation that it used the brand name of another person.

Analysis: The exemption bar applies only when the brand name of another person is used on goods which are the same as those manufactured by that other person. On the facts found by the Commissioner, the assessee's goods were different from the goods manufactured by the brand owner. No material was shown to establish that this finding was erroneous.

Conclusion: The Revenue failed to dislodge the finding that the goods were different, and the bar against use of another's brand name was not attracted. The assessee was entitled to the exemption.

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