https://www.taxtmi.com/caselaws?id=91776 Use of another person's brand name can defeat small-scale exemption only if the mark is shown to belong to someone else. In this note, the applicants were manufacturing rubber roll pipes and claiming exemption under Notification No. 1/93 as amended; the dispute was whether the marking "Parkman" attracted the brand-name exclusion. Relying on the Board circular and the Law Ministry advice that use of a name not belonging to any person would not bar the exemption, the differing stickers, trade dress, prefixes, suffixes, and overall presentation indicated no clear commercial connection at this stage. A prima facie case was found and unconditional stay of recovery and penalty was granted. en-us Fri, 16 Apr 1999 00:00:00 +0530 Thu, 20 Oct 2011 17:59:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=91776 Use of another person's brand name can defeat small-scale exemption only if the mark is shown to belong to someone else. In this note, the applicants were manufacturing rubber roll pipes and claiming exemption under Notification No. 1/93 as amended; the dispute was whether the marking "Parkman" attracted the brand-name exclusion. Relying on the Board circular and the Law Ministry advice that use of a name not belonging to any person would not bar the exemption, the differing stickers, trade dress, prefixes, suffixes, and overall presentation indicated no clear commercial connection at this stage. A prima facie case was found and unconditional stay of recovery and penalty was granted. Case-Laws Customs Fri, 16 Apr 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=91776