https://www.taxtmi.com/caselaws?id=90677 Small-scale industry exemption under Notification No. 175/86 was not barred merely because printed paper containers already bore the ITC mark on the inner flap when received from the supplier. The decisive question was whether the specified goods carried the brand name or trade name of another person not entitled to the exemption; the source or stage at which the mark was affixed was treated as immaterial. The mark was regarded as a house mark, not the trade name or brand name of the goods packed in the containers. On that basis, the bar in para 7 did not apply, and the exemption claim, duty demand, and penalty were unsustainable. en-us Mon, 09 Nov 1998 00:00:00 +0530 Mon, 10 Oct 2011 17:09:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=90677 Small-scale industry exemption under Notification No. 175/86 was not barred merely because printed paper containers already bore the ITC mark on the inner flap when received from the supplier. The decisive question was whether the specified goods carried the brand name or trade name of another person not entitled to the exemption; the source or stage at which the mark was affixed was treated as immaterial. The mark was regarded as a house mark, not the trade name or brand name of the goods packed in the containers. On that basis, the bar in para 7 did not apply, and the exemption claim, duty demand, and penalty were unsustainable. Case-Laws Central Excise Mon, 09 Nov 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=90677