https://www.taxtmi.com/caselaws?id=89523 Exemption under Notification No. 175/86 was denied only where the manufacturer affixed another person's brand name on the goods. The assessee's tools bore no brand name, and the pouches were purchased from outside already marked by the buyer; the assessee did not itself affix any brand name on either the tools or the pouches. On that basis, the buyer's markings on pre-printed pouches were insufficient to attract paragraph 7, so the exemption condition was not triggered and the demand was unsustainable. en-us Wed, 15 Oct 1997 00:00:00 +0530 Tue, 27 Sep 2011 16:59:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=89523 Exemption under Notification No. 175/86 was denied only where the manufacturer affixed another person's brand name on the goods. The assessee's tools bore no brand name, and the pouches were purchased from outside already marked by the buyer; the assessee did not itself affix any brand name on either the tools or the pouches. On that basis, the buyer's markings on pre-printed pouches were insufficient to attract paragraph 7, so the exemption condition was not triggered and the demand was unsustainable. Case-Laws Central Excise Wed, 15 Oct 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=89523