https://www.taxtmi.com/caselaws?id=91664 Entitlement to the small-scale exemption under Notification No. 175/86-C.E. was preserved where the trade names on the goods belonged to the assessees and that finding was unrebutted. Mere appearance of a foreign company's name on the label did not, by itself, establish that another person's brand name or trade name had been affixed, nor did it create an association in the course of trade sufficient to deny the exemption. On that basis, the Revenue's objection failed and the assessees remained eligible for the notification benefit. en-us Wed, 12 Aug 1998 00:00:00 +0530 Thu, 20 Oct 2011 10:38:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=91664 Entitlement to the small-scale exemption under Notification No. 175/86-C.E. was preserved where the trade names on the goods belonged to the assessees and that finding was unrebutted. Mere appearance of a foreign company's name on the label did not, by itself, establish that another person's brand name or trade name had been affixed, nor did it create an association in the course of trade sufficient to deny the exemption. On that basis, the Revenue's objection failed and the assessees remained eligible for the notification benefit. Case-Laws Central Excise Wed, 12 Aug 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=91664