Brand name test under Notification No. 175/86: mere affixing of the Board's name did not defeat the exemption.

The exemption under Notification No. 175/86 depended on whether the name affixed on meter boxes constituted a "brand name" within Explanation VIII, meaning a name used to indicate a trade connection for the specified goods. Because the meter boxes were not marketed in the ordinary commercial sense and the Rajasthan State Electricity Board's name was merely affixed on them, that presence did not amount to use of a brand name. The affixing of the Board's name therefore did not attract para 7 of the notification, and the goods remained eligible for the exemption.

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Issues: Whether the benefit of Notification No. 175/86 was available to meter boxes bearing the name of Rajasthan State Electricity Board.

Analysis: The exemption turned on the meaning of "brand name" under Explanation VIII to Notification No. 175/86, namely a name used in relation to specified goods for indicating a connection in the course of trade. Since the meter boxes were not traded in the ordinary commercial sense and the name of the Board was only affixed on them, the mere presence of that name did not amount to use of a brand name so as to attract para 7 of the notification.

Conclusion: The affixing of the Board's name did not disqualify the goods from the exemption, and the appeal was allowed.

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