https://www.taxtmi.com/caselaws?id=82562 Names of Government undertakings affixed on soaps manufactured for supply to those undertakings did not constitute a brand name or trade name for paragraph 7 of Notification No. 175/86-C.E. The exemption is withdrawn only where goods bear another person's brand name or trade name, and Explanation VIII requires a trade connection between the goods and that person. Because the undertakings were only users of the soaps and were not trading in them, there was no relevant trade connection and the small scale exemption could not be denied on that basis. Stay was granted in favour of the assessee. en-us Fri, 29 Jan 1993 00:00:00 +0530 Tue, 05 Jul 2011 18:34:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=82562 Names of Government undertakings affixed on soaps manufactured for supply to those undertakings did not constitute a brand name or trade name for paragraph 7 of Notification No. 175/86-C.E. The exemption is withdrawn only where goods bear another person's brand name or trade name, and Explanation VIII requires a trade connection between the goods and that person. Because the undertakings were only users of the soaps and were not trading in them, there was no relevant trade connection and the small scale exemption could not be denied on that basis. Stay was granted in favour of the assessee. Case-Laws Central Excise Fri, 29 Jan 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=82562