Manufacturer's Exemption Criteria Explained: Brand Name Requirement and Eligibility

The Supreme Court clarified that a manufacturer can avail of an exemption under a notification if they affix a brand or trade name of an eligible person. If the brand or trade name belongs to an ineligible person, the manufacturer is not entitled to the exemption. The appeals were dismissed, and no costs were ordered. Civil Appeal No. 901/1995 was dismissed as withdrawn, with no costs.

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The Supreme Court clarified that a manufacturer can avail of an exemption under a notification if they affix a brand or trade name of an eligible person. If the brand or trade name belongs to an ineligible person, the manufacturer is not entitled to the exemption. The appeals were dismissed, and no costs were ordered. Civil Appeal No. 901/1995 was dismissed as withdrawn, with no costs.

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