https://www.taxtmi.com/caselaws?id=83720 Exemption under Notification No. 175/86-C.E. was unavailable where goods were affixed with another person's brand name or trade name and that person was not eligible for the exemption. Para 7 excludes specified goods in such cases, and the mark was found to belong to the foreign company whose goodwill was being promoted through the goods, showing a trade connection rather than a neutral label. The exclusion therefore applied, and the benefit of exemption was rightly denied. en-us Wed, 11 May 1994 00:00:00 +0530 Sat, 16 Jul 2011 12:13:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=83720 Exemption under Notification No. 175/86-C.E. was unavailable where goods were affixed with another person's brand name or trade name and that person was not eligible for the exemption. Para 7 excludes specified goods in such cases, and the mark was found to belong to the foreign company whose goodwill was being promoted through the goods, showing a trade connection rather than a neutral label. The exclusion therefore applied, and the benefit of exemption was rightly denied. Case-Laws Central Excise Wed, 11 May 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=83720