https://www.taxtmi.com/caselaws?id=92562 The exemption under Notification No. 175/86 depended on whether the name affixed on meter boxes constituted a "brand name" within Explanation VIII, meaning a name used to indicate a trade connection for the specified goods. Because the meter boxes were not marketed in the ordinary commercial sense and the Rajasthan State Electricity Board's name was merely affixed on them, that presence did not amount to use of a brand name. The affixing of the Board's name therefore did not attract para 7 of the notification, and the goods remained eligible for the exemption. en-us Wed, 13 Oct 1999 00:00:00 +0530 Wed, 02 Nov 2011 15:23:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=92562 The exemption under Notification No. 175/86 depended on whether the name affixed on meter boxes constituted a "brand name" within Explanation VIII, meaning a name used to indicate a trade connection for the specified goods. Because the meter boxes were not marketed in the ordinary commercial sense and the Rajasthan State Electricity Board's name was merely affixed on them, that presence did not amount to use of a brand name. The affixing of the Board's name therefore did not attract para 7 of the notification, and the goods remained eligible for the exemption. Case-Laws Central Excise Wed, 13 Oct 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=92562