Brand name use on packing did not defeat small scale exemption where the primary product carried its own accepted mark.

Use of a company name on retail packing and a reference to free scissors did not amount to use of another's brand name on gas lighters for denial of small scale exemption. The gas lighters were sold under the brand ACE, which was prominently displayed and accepted by the Revenue. The reference to GLARE kids scissors related only to free goods supplied with the product and did not make the lighters goods bearing two brand names. Glare Cutlery Pvt. Limited on the packing was treated as a manufacturer identification, not brand use for the gas lighters. Read as a whole, the packing did not show GLARE as the brand name of the primary product, so exemption remained available.

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Issues: Whether the assessees use of the mark on free scissors and the company name on the retail pack amounted to use of another's brand name on gas lighters so as to deny the benefit of the small scale exemption.

Analysis: The gas lighters were admittedly sold under the brand name ACE, which was prominently displayed and accepted by the Revenue. The reference to GLARE kids scissors free related to scissors supplied free of cost and did not convert the gas lighters into goods bearing two brand names. The use of the company name Glare Cutlery Pvt. Limited on packing was treated as a legal description of the manufacturer and not as use of GLARE as a brand name for the gas lighters. The packing, read as a whole, did not establish that GLARE was being used as the brand name of the primary product.

Conclusion: The use of the word GLARE in the manner shown did not amount to use of another's brand name on the gas lighters, and the assessee remained entitled to the exemption.

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