https://www.taxtmi.com/caselaws?id=87135 Exemption under Notification No. 175/86 remained available to a small-scale unit within the prescribed clearance limit because the brand-name restriction applied only where the manufacturer himself affixed another person's brand name or trade name on the specified goods before clearance. On the record, there was no evidence of any such arrangement by the assessee; the material suggested that the purchaser may have affixed its brand name after purchase, which did not trigger the disqualification. In the absence of supporting evidence, the benefit of doubt was given to the assessee, and the clearances for 1988-89 qualified for exemption. en-us Wed, 12 Feb 1997 00:00:00 +0530 Sat, 03 Sep 2011 10:55:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=87135 Exemption under Notification No. 175/86 remained available to a small-scale unit within the prescribed clearance limit because the brand-name restriction applied only where the manufacturer himself affixed another person's brand name or trade name on the specified goods before clearance. On the record, there was no evidence of any such arrangement by the assessee; the material suggested that the purchaser may have affixed its brand name after purchase, which did not trigger the disqualification. In the absence of supporting evidence, the benefit of doubt was given to the assessee, and the clearances for 1988-89 qualified for exemption. Case-Laws Central Excise Wed, 12 Feb 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=87135