Small scale exemption and brand-name restriction turn on affixation of another's mark, not on technical know-how used in manufacture.

Small scale exemption under Notification No. 175/86-C.E. was denied only where the specified goods themselves bore another person's brand name or trade name. Manufacturing a rubber hose assembly under the assessee's own brand name, even with technical specifications or know-how linked to another entity, did not attract the para 7 restriction. The source of drawings or manufacturing know-how was distinct from affixation of a third party's brand on the exempt goods, so the exemption remained available. The revenue's challenge on that basis failed.

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Issues: Whether Rubber Hose Assembly cleared under the respondent's own brand name "DYNAFLOW" was disentitled to small scale exemption under Notification No. 175/86-C.E. on the ground that it was manufactured using technical specifications and know-how obtained for goods made for another person.

Analysis: The exemption under Notification No. 175/86-C.E. was denied only where the specified goods were affixed with the brand name or trade name of another person. The relevant condition in para 7 concerned brand name affixation and not the source of technical drawings, specifications, or manufacturing know-how. The hose assembly in question bore the respondent's own brand name, while the reference to Dunlop related only to the technical specifications used for manufacture of other goods. The mere fact that inputs may have carried another name did not amount to affixation of another person's brand name on the specified goods.

Conclusion: The hose assembly was not hit by the brand-name restriction in the notification and remained eligible for the small scale exemption. The revenue's appeal failed.

Ratio Decidendi: Disqualification under the small scale exemption applies only when the specified goods themselves are affixed with another person's brand name or trade name, and not merely because they are manufactured with technical specifications or know-how associated with another entity.

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