https://www.taxtmi.com/caselaws?id=88600 Notification No. 175/86 was interpreted to bar small scale exemption where specified goods bear another person's brand name or trade name, even if the mark appears on cartons or packing material rather than directly on the finished goods. The relevant test is whether the brand name identifies the goods with its owner; direct affixation on the goods is not always required where the nature of the goods makes that impracticable. As the record did not show that the brand name owner was eligible for the exemption, the benefit was unavailable on the facts. en-us Mon, 23 Mar 1998 00:00:00 +0530 Mon, 19 Sep 2011 18:24:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=88600 Notification No. 175/86 was interpreted to bar small scale exemption where specified goods bear another person's brand name or trade name, even if the mark appears on cartons or packing material rather than directly on the finished goods. The relevant test is whether the brand name identifies the goods with its owner; direct affixation on the goods is not always required where the nature of the goods makes that impracticable. As the record did not show that the brand name owner was eligible for the exemption, the benefit was unavailable on the facts. Case-Laws Central Excise Mon, 23 Mar 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=88600