https://www.taxtmi.com/caselaws?id=92640 Small scale exemption under Notifications No. 175/86-C.E. and 1/93-C.E. was interpreted as unavailable where the specified goods bore the brand name or trade name of another person ineligible for the exemption. The majority read "another person" broadly to include a foreign brand owner and an Indian trader not manufacturing excisable goods in India, treating the condition as part of the manufacturer's entitlement to exemption. The purpose of the notifications was held to support small manufacturers, not branded goods linked to ineligible owners. A dissent took a narrower view, limiting the expression to another manufacturer of excisable goods in India. en-us Wed, 08 Dec 1999 00:00:00 +0530 Fri, 04 Nov 2011 11:06:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=92640 Small scale exemption under Notifications No. 175/86-C.E. and 1/93-C.E. was interpreted as unavailable where the specified goods bore the brand name or trade name of another person ineligible for the exemption. The majority read "another person" broadly to include a foreign brand owner and an Indian trader not manufacturing excisable goods in India, treating the condition as part of the manufacturer's entitlement to exemption. The purpose of the notifications was held to support small manufacturers, not branded goods linked to ineligible owners. A dissent took a narrower view, limiting the expression to another manufacturer of excisable goods in India. Case-Laws Central Excise Wed, 08 Dec 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=92640