https://www.taxtmi.com/caselaws?id=84810 Small scale exemption under Notification No. 175/86-C.E. is unavailable where goods bear the brand name or trade name of another person, and the expression is construed broadly to include any mark or writing indicating a trade connection. The marking "APEL" on voltage stabilizers required a proper inquiry into whether it signified such a connection, rather than being accepted at face value as merely indicating intended use for another entity. The earlier finding that paragraph 7 was not attracted was set aside, and the matter was remanded for fresh decision after proper examination and hearing. en-us Tue, 30 May 1995 00:00:00 +0530 Mon, 25 Jul 2011 17:53:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=84810 Small scale exemption under Notification No. 175/86-C.E. is unavailable where goods bear the brand name or trade name of another person, and the expression is construed broadly to include any mark or writing indicating a trade connection. The marking "APEL" on voltage stabilizers required a proper inquiry into whether it signified such a connection, rather than being accepted at face value as merely indicating intended use for another entity. The earlier finding that paragraph 7 was not attracted was set aside, and the matter was remanded for fresh decision after proper examination and hearing. Case-Laws Central Excise Tue, 30 May 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=84810