Contract-mandated markings are not another person's brand name or trade name for small scale exemption purposes.

Steel boxes manufactured under a supply contract were not denied small scale exemption merely because they bore markings required by that contract. Para 7 of Notification No. 175/86-C.E. applied only where goods bore the brand name or trade name of another person who was not otherwise eligible for the exemption. The contract-mandated markings were used to identify the goods with the particular contract and were not shown to constitute another person's brand name or trade name. The goods therefore remained eligible for the small scale exemption.

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Issues: Whether steel boxes manufactured and supplied under a contract with markings required by the contract were ineligible for small scale exemption under para 7 of Notification No. 175/86-C.E. dated 01-03-1986.

Analysis: Para 7 of the notification denied the exemption only where the goods bore the brand name or trade name of another person who was not otherwise eligible for the exemption. The markings on the boxes were required by the supply contract and served to identify the goods with that contract. They were not shown to be a brand name or trade name within the mischief of the notification.

Conclusion: The goods were not hit by para 7 of Notification No. 175/86-C.E. and remained eligible for small scale exemption.

Ratio Decidendi: Contract-mandated markings made on goods for identification with a supply contract do not constitute another person's brand name or trade name for the purpose of denying small scale exemption.

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