https://www.taxtmi.com/caselaws?id=86839 A reference on a product name plate to technical collaboration with a foreign collaborator does not, by itself, amount to use of another person's brand name or trade name for exemption purposes. The relevant test is whether the mark indicates a connection in the course of trade between the goods and that other person. Here, the name plate only disclosed technical know-how collaboration and did not function as a market identifier for the collaborator. The goods remained identified as the assessee's own products, so the exemption under Notification No. 175/86 could not be denied on the brand name ground. en-us Tue, 17 Jun 1997 00:00:00 +0530 Sat, 27 Aug 2011 16:50:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=86839 A reference on a product name plate to technical collaboration with a foreign collaborator does not, by itself, amount to use of another person's brand name or trade name for exemption purposes. The relevant test is whether the mark indicates a connection in the course of trade between the goods and that other person. Here, the name plate only disclosed technical know-how collaboration and did not function as a market identifier for the collaborator. The goods remained identified as the assessee's own products, so the exemption under Notification No. 175/86 could not be denied on the brand name ground. Case-Laws Central Excise Tue, 17 Jun 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=86839