https://www.taxtmi.com/caselaws?id=88819 Small scale exemption under Notification No. 175/86-C.E. was denied only where the specified goods themselves bore another person's brand name or trade name. Manufacturing a rubber hose assembly under the assessee's own brand name, even with technical specifications or know-how linked to another entity, did not attract the para 7 restriction. The source of drawings or manufacturing know-how was distinct from affixation of a third party's brand on the exempt goods, so the exemption remained available. The revenue's challenge on that basis failed. en-us Thu, 16 Apr 1998 00:00:00 +0530 Wed, 21 Sep 2011 15:23:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=88819 Small scale exemption under Notification No. 175/86-C.E. was denied only where the specified goods themselves bore another person's brand name or trade name. Manufacturing a rubber hose assembly under the assessee's own brand name, even with technical specifications or know-how linked to another entity, did not attract the para 7 restriction. The source of drawings or manufacturing know-how was distinct from affixation of a third party's brand on the exempt goods, so the exemption remained available. The revenue's challenge on that basis failed. Case-Laws Central Excise Thu, 16 Apr 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=88819