Brand-name exemption denial upheld as valid, with the Article 14 challenge rejected under binding precedent.

The amended exemption notification denying relief to goods bearing another person's brand name or trade name was challenged as violative of Article 14, but the Court did not depart from its earlier binding ruling upholding the notification's validity. The reconsideration plea was rejected because the issue was already covered by that prior decision, so the constitutional challenge failed and the Revenue's position was sustained.

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Issues: Whether Notification No. 223 dated September 22, 1987, amending Notification No. 175 of 1986 dated March 1, 1986, so as to deny exemption to specified goods bearing the brand name or trade name of another person, was unconstitutional under Article 14 of the Constitution of India.

Analysis: The challenge to the amended exemption notification had already been considered and rejected in the earlier decision upholding its validity. The contention for reconsideration did not persuade the Court to depart from that binding ruling, and the present appeals were treated as covered by the earlier decision.

Conclusion: The notification was held valid, and the challenge under Article 14 failed. The result was in favour of the Revenue.

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