Brand name restriction under small-scale exemption does not apply to goods made for a customer's own use, not for trade.

Soaps made to a customer's logo and name were not denied small-scale exemption under Notification No. 175/86-C.E. merely because another person's brand name appeared on the goods. The brand-name restriction applies only where the mark indicates a trade connection in the course of trade; goods supplied to hotels, airlines and tourism corporations for use in their own establishments, and not for resale in the market, fall outside that restriction. The circular referred to in the text reinforces that branded goods supplied for a customer's own use do not lose exemption solely for bearing another's brand name.

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Issues: Whether soaps manufactured with the customer's logo and name were disentitled to the benefit of Notification No. 175/86-C.E. on the ground that the brand name of another person was used.

Analysis: The goods were manufactured for hotels, airlines and tourism corporations for use in their own establishments and were not sold further in trade. The brand-name restriction in the notification is attracted only when the connection indicated by the brand name operates in the course of trade. The Board's circular also clarified that where branded goods are supplied to a customer for his own use and are not traded in the market, the exemption should not be denied merely because the goods bear another person's brand name.

Conclusion: The restriction in para 7 was not attracted, and the benefit of Notification No. 175/86-C.E. remained available to the assessee.

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