https://www.taxtmi.com/caselaws?id=88024 The expression "brand name" in Notification No. 175/86-C.E. covers a name or mark, including a symbol, monogram, label, signature, invented word, or writing, only where it indicates a trade connection between the goods and another person. Printed references showing that products were manufactured in collaboration with, or marketed by, other companies were treated as mere descriptive markings and not as brand identifiers. As no qualifying brand or trade name was established, the exemption could not be denied on that basis, and the benefit of the notification remained available to the assessee. en-us Thu, 11 Sep 1997 00:00:00 +0530 Wed, 14 Sep 2011 15:22:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=88024 The expression "brand name" in Notification No. 175/86-C.E. covers a name or mark, including a symbol, monogram, label, signature, invented word, or writing, only where it indicates a trade connection between the goods and another person. Printed references showing that products were manufactured in collaboration with, or marketed by, other companies were treated as mere descriptive markings and not as brand identifiers. As no qualifying brand or trade name was established, the exemption could not be denied on that basis, and the benefit of the notification remained available to the assessee. Case-Laws Central Excise Thu, 11 Sep 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=88024