Manufacturer's name on packaging is not a brand name where it functions only as a house mark for disclosure purposes.

Indicating the manufacturer's name on packaged goods did not amount to affixing a brand name for purposes of denying small scale exemption. The name was treated as a house mark, particularly where the goods were manufactured by one entity and marketed by another. Mandatory disclosure of the manufacturer's or packer's name and address under weights-and-measures standards could not, by itself, be treated as use of another person's brand name. The assessee therefore remained entitled to the small scale exemption.

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Issues: Whether indicating the name of the manufacturer on the packaging of the product amounts to affixing a brand name so as to deny small scale exemption under Notification No. 9/99-C.E. dated 28-2-1999.

Analysis: The indication of the manufacturer's name on packaged goods was held not to be a brand name. The packaging showed that the goods were manufactured by one entity and marketed by another, and the manufacturer's name was treated only as a house mark. It was also noted that packaged goods are required to bear the manufacturer's or packer's name and address under the statutory standards governing weights and measures, and such disclosure cannot by itself be treated as affixing another person's brand name.

Conclusion: The manufacturer's name on the package did not amount to a brand name, and the assessee remained entitled to the small scale exemption.

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