TaxTMI Login
AI Drafter - (New and Powerful) ✕
Generate professional replies, appeals, opinions to Show Cause Notices, assessment orders, audit objections, and other legal communications using TaxTMI's AI Drafter.
Just a moment...
AI Drafter - (New and Powerful) ✕ Generate professional replies, appeals, opinions to Show Cause Notices, assessment orders, audit objections, and other legal communications using TaxTMI's AI Drafter.
Press 'Enter' to add multiple search terms. Rules for Better Search
Use comma for multiple locations.
---------------- For section wise search only -----------------
Accuracy Level ~ 90%
of 
Press 'Enter' after typing page number.
of Press 'Enter' after typing page number.
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of Press 'Enter' after typing page number.
of Press 'Enter' after typing page number.
All Case Laws
of Press 'Enter' after typing page number.
of Press 'Enter' after typing page number.
All Case Laws
Note
Bookmark
Share
Don't have an account? Register Here
of Press 'Enter' after typing page number.
Issues: Whether the exemption under Notification No. 175/86-C.E. was available where the specified goods bore the brand name or trade name of another person who was not eligible for the exemption and who was a trader, not a manufacturer of the specified goods.
Analysis: Notification No. 175/86-C.E., as amended by Notification No. 223/87-C.E., is a goods-specific exemption. Its scheme makes the availability of relief dependent on the specified goods and on whether the brand name or trade name affixed belongs to a person eligible for the exemption in respect of those goods. Where the brand owner is a separate legal entity and is not the manufacturer of the specified goods, the use of that brand name attracts para 7 of the notification and disqualifies the goods from exemption. A manufacturer cannot rely on the brand owner's separate registration or unrelated manufacturing activity to claim the benefit for the goods in question.
Conclusion: The exemption was not available to the assessee. The goods bearing the stylised brand name of the other person were not entitled to the benefit of Notification No. 175/86-C.E., and the Revenue's challenge succeeded on this issue.
Ratio Decidendi: A small scale exemption notification that is goods-specific will be denied where the specified goods are cleared under the brand name or trade name of another person who is not eligible for the exemption in respect of those goods, including a trader who is not a manufacturer of the specified goods.
TaxTMI 
