Small-scale industry exemption depends on proof of another person's brand name; unproved artistic copyright is insufficient.

Small-scale industry exemption is denied only where the manufactured goods bear the brand name or trade name of another person. Here, the Revenue failed to prove that "Sundar" was registered or otherwise established as another concern's trade mark or brand name; a certified copy of artistic work was insufficient for that purpose. The assessee also showed that "Sundar" was used only with its own product names, and this was not rebutted. The bar under Notification No. 1/93-Central Excise and its successor notifications therefore did not apply, and the exemption remained available.

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Issues: Whether the goods manufactured by the appellants were bearing the brand name or trade name of another person so as to deny the benefit of small-scale industry exemption under Notification No. 1/93-Central Excise dated 1-3-93 and its successor notifications.

Analysis: The exemption for a small-scale unit is unavailable only when the goods bear the brand name or trade name of another person. The Revenue relied on material suggesting that the word "Sundar" belonged to another concern, but the record showed only a certified copy of artistic work under the title "Sundar" and not any registration of "Sundar" as a trade mark or brand name under the trade mark law. No registration certificate showing brand-name ownership in favour of the other concern was produced. The appellants also showed that since commencement of production they used "Sundar" only in combination with their own product names such as "Climbers", "Mastana", "Kishore" and others, and that the Revenue did not rebut the claim that the products were sold under their own brand identity.

Conclusion: The goods were not shown to bear the brand name of another person, and the bar in the exemption notification was not attracted. The issue is decided in favour of the assessee.

Ratio Decidendi: Denial of small-scale industry exemption requires proof that the manufactured goods bear the brand name or trade name of another person; a mere reference to artistic copyright or unproved ownership is insufficient.

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