https://www.taxtmi.com/caselaws?id=82667 Brand-name exemption under Notification No. 175/86-C.E. was unavailable where mixer/grinder goods bore another person's brand name and the goods were treated as electrical household equipment within the relevant class. The Tribunal relied on the notification's brand-name exclusion and held that the mark "MITASO" was used in the same style by the assessee on the goods, with admission that it belonged to M/s. Mitaso Appliances Ltd. The fact that the trademark registration wording was narrower did not take mixer/grinder outside the class, because HSN Notes under Heading 85.09 described domestic appliances to include mixer/grinder. The Revenue's challenge succeeded and the exemption was denied. en-us Thu, 05 Aug 1993 00:00:00 +0530 Wed, 06 Jul 2011 16:33:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=82667 Brand-name exemption under Notification No. 175/86-C.E. was unavailable where mixer/grinder goods bore another person's brand name and the goods were treated as electrical household equipment within the relevant class. The Tribunal relied on the notification's brand-name exclusion and held that the mark "MITASO" was used in the same style by the assessee on the goods, with admission that it belonged to M/s. Mitaso Appliances Ltd. The fact that the trademark registration wording was narrower did not take mixer/grinder outside the class, because HSN Notes under Heading 85.09 described domestic appliances to include mixer/grinder. The Revenue's challenge succeeded and the exemption was denied. Case-Laws Central Excise Thu, 05 Aug 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=82667