Brand name control defeats small scale exemption for processed mineral water supplied under another concern's mark.

Small scale exemption under Notification No. 8/2003-CE was unavailable where processed mineral water was manufactured and supplied with another concern's brand name, logo and hologram stickers. The agreement required the product to bear the name "RAMA" and treated non-compliance as making the goods duplicate items, showing that the goods were not marketed under the appellant's own brand. On that factual basis, the lower authority's finding that the brand name did not belong to the appellant was not effectively rebutted, and the exemption claim failed.

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Issues: Whether the appellant was entitled to small scale exemption under Notification No. 8/2003-CE during the relevant period despite manufacturing processed mineral water bearing the brand name of another concern.

Analysis: The appellant's entitlement depended on whether the goods were manufactured under a brand or trade name not belonging to it. The agreement on record required the processed water to be supplied with the brand name "RAMA", embossed logo on the cap, and hologram stickers, and also indicated that absence of these requirements would render the products as duplicate items. These features showed that the goods were manufactured with a brand name not belonging to the appellant. The factual findings recorded by the lower authority were not effectively controverted.

Conclusion: The appellant was not entitled to the small scale exemption, and the finding against the appellant was upheld.

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