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<h1>Supreme Court Dismisses Appeal on Small-Scale Industry Exemption Under Notification No. 175/86-CE; Confirms Tribunal's Ruling.</h1> The circular addresses the Supreme Court's dismissal of a civil appeal concerning the small-scale industry exemption under Notification No. 175/86-CE. The appeal, involving M/s Vimal Printery, was dismissed due to delay and lack of merit. The case centered on whether the exemption applied when raw materials, specifically 'duplex board' from M/s ITC Ltd., already bore the 'ITC' mark. The Tribunal ruled in favor of M/s Vimal Printery, stating that the exemption was applicable as they did not affix the brand name themselves. The Supreme Court's decision confirms the Tribunal's ruling, advising against unnecessary litigation in similar cases.