Promoter's logo alone does not disqualify small-scale exemption where goods already bear the manufacturer's own brand name.

Affixation of a promoter's logo on excisable goods did not, by itself, amount to use of a brand name or trade name for denying small-scale industry exemption under Notification No. 1/93-C.E. The goods already bore the manufacturer's own brand name, and the dispute was limited to the additional promoter marking. Applying earlier Tribunal decisions on identical facts, the logo was treated as insufficient to attract the notification's exclusion. The Revenue's relied-upon decision was distinguished because it involved product marking linking the goods with a larger ineligible group. The exemption remained available to the assessee, and the appeal was rejected.

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Issues: Whether affixation of the promoter's logo on the goods disentitled the assessee from availing the small-scale industry exemption under Notification No. 1/93-C.E., dated 28.02.1993.

Analysis: The goods admittedly bore the manufacturer's own brand name, and the dispute was confined to the use of the promoter's logo. On facts identical to earlier Tribunal decisions, it was held that the mere presence of the promoter's logo did not amount to use of a brand name or trade name so as to attract the exclusion in the notification. The decision relied upon by the Revenue was distinguished because, in that case, the goods were associated with a larger ineligible group by the additional marking used on the product.

Conclusion: The promoter's logo did not disqualify the assessee from the benefit of the exemption notification, and the appeal was rejected.

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