Packing slips inside cartons are not affixation of a brand name on goods, so SSI exemption cannot be denied.

Placing packing slips bearing another person's monogram inside cartons did not amount to affixation of a brand name on the goods themselves. The goods were rolling mill rolls and the record showed they were not capable of embossment of any trade name or monogram. Because the evidence did not prove that the slips were wrapped around or pasted on the goods, the condition in paragraph 7 of Notification No. 175/86-C.E. was not met. The SSI exemption therefore could not be denied on that basis.

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Issues: Whether placing packing slips bearing another person's monogram inside the boxes in which the goods were packed amounted to affixation of brand name on the goods so as to deny the benefit of SSI exemption under Notification No. 175/86-C.E. dated 1-3-1986.

Analysis: The goods in question were rolling mill rolls, and the record showed that they were not capable of embossment of any trade name or monogram. The evidence did not establish that the packing slips were wrapped around each roll or pasted on the goods themselves. Mere presence of packing slips in the packed boxes was therefore distinguishable from affixation of a brand name on the goods. The condition in paragraph 7 of the exemption notification was attracted only where the goods themselves carried the brand name or monogram, which was not proved here.

Conclusion: The packing slips did not amount to affixation of another person's monogram on the goods, and the SSI exemption could not be denied on that ground.

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