https://www.taxtmi.com/caselaws?id=85582 Para 7 of Notification No. 175/86 denies small-scale exemption only when the specified goods bear the brand name or trade name of another person who is not eligible for the exemption. The decisive factor is ownership of the brand name for the goods in dispute. On the facts discussed, the assessee had acquired ownership of the mark by assignment, and the earlier use of the same mark by another person on different products did not attract the bar in Para 7. Authorities distinguishing contrary decisions were noted on the basis that those assessees did not own the relevant brand name for the goods under consideration, so the exemption remained available. en-us Mon, 26 Aug 1996 00:00:00 +0530 Fri, 05 Aug 2011 18:35:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=85582 Para 7 of Notification No. 175/86 denies small-scale exemption only when the specified goods bear the brand name or trade name of another person who is not eligible for the exemption. The decisive factor is ownership of the brand name for the goods in dispute. On the facts discussed, the assessee had acquired ownership of the mark by assignment, and the earlier use of the same mark by another person on different products did not attract the bar in Para 7. Authorities distinguishing contrary decisions were noted on the basis that those assessees did not own the relevant brand name for the goods under consideration, so the exemption remained available. Case-Laws Central Excise Mon, 26 Aug 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=85582