https://www.taxtmi.com/caselaws?id=92241 Clearances of goods bearing another person's brand name were not excludible from aggregate turnover for small scale exemption under Notification No. 1/93-C.E. Explanation III applies only where the brand name owner is not itself eligible for the exemption, and that condition was not met because the owner was eligible for SSI relief. Eligibility for the subsequent year had to be tested on the facts existing in that year, so the assessee could not exclude the branded clearances and was not entitled to the notification benefit. en-us Tue, 14 Sep 1999 00:00:00 +0530 Mon, 31 Oct 2011 12:24:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=92241 Clearances of goods bearing another person's brand name were not excludible from aggregate turnover for small scale exemption under Notification No. 1/93-C.E. Explanation III applies only where the brand name owner is not itself eligible for the exemption, and that condition was not met because the owner was eligible for SSI relief. Eligibility for the subsequent year had to be tested on the facts existing in that year, so the assessee could not exclude the branded clearances and was not entitled to the notification benefit. Case-Laws Customs Tue, 14 Sep 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=92241