Brand name exemption test: marking "KEB" on goods was held not to be a trade mark or trade name.

Marking goods with "KEB" did not constitute use of a brand name or trade name under the small scale industry exemption notification, because the marking merely identified the electricity board and did not indicate commercial branding. Applying the settled ratio of earlier decisions, the Tribunal held that denial of exemption on that basis was not sustainable, and the assessee remained entitled to the exemption.

---

---

Issues: Whether affixing the name of the electricity board on the goods amounted to use of a brand name or trade name so as to deny the benefit of the small scale industry exemption notification.

Analysis: The dispute turned on whether the marking of "KEB" on the goods denoted a brand name or trade name within the meaning of the exemption notification. Following earlier decisions holding that such marking only identified the electricity board and did not function as a brand or trade name, the Tribunal applied the settled ratio to the facts of the case. On that basis, the denial of exemption was not sustainable.

Conclusion: The marking of "KEB" did not amount to use of a brand name or trade name, and the assessee remained entitled to the exemption.

---