Plain language in exemption notifications controls: pre-embossed brand names did not trigger the small-scale industry exclusion.

Small-scale industry manufacturers could not be denied exemption under Notification No. 175/86-C.E. merely because goods received as rough forgings already bore another person's brand name, where the manufacturer itself did not affix that name. Paragraph 7 excluded only goods on which the manufacturer affixed the brand name or trade name of an ineligible person, and that plain language could not be enlarged by purposive construction or the rule in Heydon's case. On that reading, the exclusion did not apply, the denial of exemption was unsustainable, and the assessee remained entitled to the concessional benefit with consequential relief.

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Issues: Whether small-scale industry manufacturers could be denied the exemption under Notification No. 175/86-C.E. merely because the goods cleared from their factory bore a brand name already embossed at the forging stage by another person, and the manufacturer itself did not affix the brand name.

Analysis: Paragraph 7 of the notification excluded goods only where the manufacturer affixed the specified goods with the brand name or trade name of another ineligible person. The goods in question were received as rough forgings already bearing the brand name, and the appellants themselves did not affix any such name. The rule in Heydon's case was held inapplicable because the language of the exclusion clause was not ambiguous. In a fiscal notification, the plain language controls and no intendment can be imported to enlarge an exclusion beyond its text.

Conclusion: The exclusion in paragraph 7 did not apply to the appellants, and the denial of exemption was unsustainable. The issue was answered in favour of the assessee.

Final Conclusion: The appeal succeeded, and the appellants were held entitled to the concessional exemption under Notification No. 175/86-C.E. with consequential relief.

Ratio Decidendi: An exemption exclusion expressed to apply only where the manufacturer affixes the brand name cannot be expanded by purposive construction to cover goods already bearing the brand name when received, since a fiscal notification must be construed by its plain language.

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