https://www.taxtmi.com/caselaws?id=89683 Use of an imported component already bearing another person's brand name did not, on these facts, disqualify the appellant from the small-scale exemption under Para 7 of Notification No. 175/86-C.E. The finished radio cassette recorder was marketed under the appellant's own brand name, and the presence of "Sony" on the dial was treated as incidental to the imported part rather than affixation of an ineligible brand name on the finished goods in the statutory sense. The bar under Para 7 therefore did not apply, and exemption remained available. en-us Thu, 24 Dec 1998 00:00:00 +0530 Thu, 29 Sep 2011 10:32:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=89683 Use of an imported component already bearing another person's brand name did not, on these facts, disqualify the appellant from the small-scale exemption under Para 7 of Notification No. 175/86-C.E. The finished radio cassette recorder was marketed under the appellant's own brand name, and the presence of "Sony" on the dial was treated as incidental to the imported part rather than affixation of an ineligible brand name on the finished goods in the statutory sense. The bar under Para 7 therefore did not apply, and exemption remained available. Case-Laws Central Excise Thu, 24 Dec 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=89683