https://www.taxtmi.com/caselaws?id=78810 Small-scale industry exemption under Notifications Nos. 1/93-CE and 16/97-CE is unavailable where goods bear another person's brand name or trade name. Clause 4 and Explanation IX exclude specified goods if the mark is used to indicate a commercial connection in the course of trade. The controlling principle is strict compliance with exemption conditions: if the assessee affixes a third party's brand on its goods to project association with that person, the exclusion applies. On the stated facts, use of "TATA ACE" was treated as signifying connection with a Tata company, attracting the bar on exemption. en-us Thu, 16 Dec 2010 00:00:00 +0530 Tue, 04 Jun 2013 11:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=78810 Small-scale industry exemption under Notifications Nos. 1/93-CE and 16/97-CE is unavailable where goods bear another person's brand name or trade name. Clause 4 and Explanation IX exclude specified goods if the mark is used to indicate a commercial connection in the course of trade. The controlling principle is strict compliance with exemption conditions: if the assessee affixes a third party's brand on its goods to project association with that person, the exclusion applies. On the stated facts, use of "TATA ACE" was treated as signifying connection with a Tata company, attracting the bar on exemption. Case-Laws Central Excise Thu, 16 Dec 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=78810