Buyer identification marks on printed circuit boards do not amount to another person's brand name for small scale exemption.

Markings placed on printed circuit boards merely to distinguish different buyers and identify the goods did not amount to use of another person's brand name. As the marks were not trade marks or brand names owned by any person, the settled principle applied that identification marks alone do not bar a manufacturer from claiming small scale exemption. The Tribunal therefore held that denial of the exemption was not justified.

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Issues: Whether the markings placed on printed circuit boards for distinguishing buyers amounted to use of another person's brand name so as to deny small scale exemption.

Analysis: The markings were used only to identify different buyers and distinguish the goods. They were not trade marks or brand names owned by any person. On that basis, the Tribunal applied the settled view that marks used merely for identification do not disentitle a manufacturer from the benefit of small scale exemption.

Conclusion: The markings did not constitute a brand name of another person, and denial of small scale exemption was not justified.

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