Buyer-specific identification marks on components did not constitute brand name use, preserving small scale exemption eligibility.

Buyer-specific names or code words affixed to printed circuit boards supplied to industrial purchasers for further manufacture did not amount to use of another person's brand name or trade name in the course of trade. The markings served only as identification for the particular buyer and did not link the goods to any person as a brand. On that basis, the small scale exemption under Notification No. 175/86-CE could not be denied, and the denial was set aside with consequential relief.

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Issues: Whether affixing names or code words on printed circuit boards supplied to industrial buyers for use in further manufacture amounted to use of another person's brand name or trade name so as to deny small scale exemption under Notification No. 175/86-CE.

Analysis: The goods were not sold in the market but were supplied as inputs for use by OEM buyers in further manufacture. The markings were used only to identify the goods for the particular buyer and did not, in the course of trade, connect the goods with any person as a brand or trade name. The issue was covered by earlier authority holding that such identification markings on components do not attract Clause 7 of the notification.

Conclusion: The affixing of buyer-specific names or code words did not amount to use of another person's brand name or trade name, and the exemption was not deniable on that basis.

Final Conclusion: The impugned denial of small scale exemption was set aside and the appeal succeeded with consequential relief.

Ratio Decidendi: Identification marks placed on goods supplied for captive use in further manufacture do not amount to use of a brand name or trade name in the course of trade for the purpose of denying small scale exemption.

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