https://www.taxtmi.com/caselaws?id=81028 Television cabinets bearing another person's brand name or trade name were outside the small-scale exemption under Notification No. 175/86-C.E., as amended by Notification No. 223/87-C.E. The amended notification, through paragraph 7 and Explanation VIII, denied the benefit where specified goods were affixed with a mark indicating a trade connection with another person who was not eligible for the exemption. Because the brand names on the cabinets showed such a connection, the exemption was unavailable and the Revenue's appeals succeeded. en-us Thu, 22 Nov 1990 00:00:00 +0530 Tue, 21 Jun 2011 18:35:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=81028 Television cabinets bearing another person's brand name or trade name were outside the small-scale exemption under Notification No. 175/86-C.E., as amended by Notification No. 223/87-C.E. The amended notification, through paragraph 7 and Explanation VIII, denied the benefit where specified goods were affixed with a mark indicating a trade connection with another person who was not eligible for the exemption. Because the brand names on the cabinets showed such a connection, the exemption was unavailable and the Revenue's appeals succeeded. Case-Laws Central Excise Thu, 22 Nov 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=81028