https://www.taxtmi.com/caselaws?id=93135 The presence of the words "marketed and serviced by Rallis India Limited" on a fan nameplate did not amount to use of another person's brand name or trade name under Explanation VIII to Notification No. 175/86-C.E. That explanation covers only marks, labels, words or symbols used to indicate a trade connection with another person. The wording here described marketing and servicing arrangements only; it did not function as a brand name and did not show that the goods bore another person's brand. As the admitted brand name on the fans was "Delite," belonging to the appellants, the condition for denying the exemption was not met. en-us Tue, 02 Feb 1999 00:00:00 +0530 Tue, 08 Nov 2011 15:39:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=93135 The presence of the words "marketed and serviced by Rallis India Limited" on a fan nameplate did not amount to use of another person's brand name or trade name under Explanation VIII to Notification No. 175/86-C.E. That explanation covers only marks, labels, words or symbols used to indicate a trade connection with another person. The wording here described marketing and servicing arrangements only; it did not function as a brand name and did not show that the goods bore another person's brand. As the admitted brand name on the fans was "Delite," belonging to the appellants, the condition for denying the exemption was not met. Case-Laws Central Excise Tue, 02 Feb 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=93135