https://www.taxtmi.com/caselaws?id=87700 Soaps made to a customer's logo and name were not denied small-scale exemption under Notification No. 175/86-C.E. merely because another person's brand name appeared on the goods. The brand-name restriction applies only where the mark indicates a trade connection in the course of trade; goods supplied to hotels, airlines and tourism corporations for use in their own establishments, and not for resale in the market, fall outside that restriction. The circular referred to in the text reinforces that branded goods supplied for a customer's own use do not lose exemption solely for bearing another's brand name. en-us Wed, 17 Dec 1997 00:00:00 +0530 Thu, 08 Sep 2011 17:07:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=87700 Soaps made to a customer's logo and name were not denied small-scale exemption under Notification No. 175/86-C.E. merely because another person's brand name appeared on the goods. The brand-name restriction applies only where the mark indicates a trade connection in the course of trade; goods supplied to hotels, airlines and tourism corporations for use in their own establishments, and not for resale in the market, fall outside that restriction. The circular referred to in the text reinforces that branded goods supplied for a customer's own use do not lose exemption solely for bearing another's brand name. Case-Laws Central Excise Wed, 17 Dec 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=87700