Manufacturer's own name on packaging does not defeat small-scale exemption where no separate brand name is used.

Printing only the manufacturer's own name on product packaging, where such disclosure is statutorily required, does not amount to use of a separate brand name. The Tribunal noted that after 01.04.2004 the labels showed only "A.R.R. Enterprises," and no distinct brand name for the goods was used. Relying on prior tribunal authority and the Supreme Court's view on manufacturer-name markings, it held that the Revenue's objection could not stand. The assessee remained entitled to small-scale exemption, and denial of the exemption was unsustainable.

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Issues: Whether the assessee was disentitled to small-scale exemption on the ground that printing its own manufacturer's name, "A.R.R. Enterprises", on the packages amounted to use of a brand name belonging to another concern.

Analysis: The Tribunal noted that after 01.04.2004 the goods bore only the name of the manufacturer, which was a statutory requirement and was also supported by the Board circular. The label did not disclose use of any separate brand name in respect of the product. Relying on the earlier tribunal decision and the Supreme Court ruling that use of only the manufacturer's name does not by itself defeat small-scale exemption, the Tribunal held that the Revenue's objection could not be sustained.

Conclusion: The assessee was entitled to the small-scale exemption and the denial of exemption was unsustainable.

Final Conclusion: The appeals were allowed and the impugned order was set aside, with the connected miscellaneous and stay petitions being disposed of accordingly.

Ratio Decidendi: Printing only the manufacturer's own name on the product label, where such indication is statutorily required, does not amount to use of a brand name so as to deny small-scale exemption.

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