https://www.taxtmi.com/caselaws?id=90814 Exemption under Notification No. 175/86 was not denied on the brand-name bar because the manufacturer had acquired the right to use the trade name "T-Series" for the goods in question. The restriction in paragraph 7 applies only where specified goods bear the brand name of another person who is not eligible for the exemption. Since the use was pursuant to an enforceable right and not use of another's ineligible brand name in the sense contemplated by the notification, the bar did not operate. Use of the same mark on different goods by others did not by itself attract the prohibition, and the Revenue's objection failed. en-us Fri, 27 Nov 1998 00:00:00 +0530 Tue, 11 Oct 2011 17:11:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=90814 Exemption under Notification No. 175/86 was not denied on the brand-name bar because the manufacturer had acquired the right to use the trade name "T-Series" for the goods in question. The restriction in paragraph 7 applies only where specified goods bear the brand name of another person who is not eligible for the exemption. Since the use was pursuant to an enforceable right and not use of another's ineligible brand name in the sense contemplated by the notification, the bar did not operate. Use of the same mark on different goods by others did not by itself attract the prohibition, and the Revenue's objection failed. Case-Laws Central Excise Fri, 27 Nov 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=90814