Mere printing of a marketing firm's name on packaging does not amount to use of its brand name for exemption purposes.

Mere mention of a marketing firm's name on labels, wrappers or containers did not amount to use of that firm's brand name where the goods were otherwise cleared under the assessee's own brand. The reference in small print was treated as incidental packaging information, not brand adoption by the marketing firm. On that basis, the assessee remained eligible for the small-scale exemption, and the Revenue's objection was rejected.

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Issues: Whether merely mentioning the name of the marketing firm on the labels or containers of goods manufactured and cleared under the assessee's own brand name disentitled the assessee from small-scale exemption.

Analysis: The goods were found to have been cleared under the assessee's own brand name, while the marketing firm's name was only mentioned on the wrapper or packing in small letters. Such a reference, without more, did not amount to use of the marketing firm's brand name. The view was consistent with the Tribunal's earlier decisions that mere printing of the marketing firm's name does not amount to clearance under that firm's brand name.

Conclusion: The mention of the marketing firm's name did not deny the assessee the benefit of small-scale exemption. The objection raised by Revenue was rejected.

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