https://www.taxtmi.com/caselaws?id=93453 Goods bearing a foreign company's brand name or trade name were held ineligible for small scale industry exemption under Notification No. 175/86 because the mark used on the goods linked them with that company. The deciding factor was whether the assessee used another person's brand name or trade name on the goods; the record showed that "IRD" and "Mechanalysis" were trade marks of the foreign company, so clause 7 of the notification applied. The plea that the mark was merely a house mark was rejected because the agreement itself described the expressions as the foreign company's trade marks. The exemption was denied. en-us Thu, 16 Mar 2000 00:00:00 +0530 Fri, 11 Nov 2011 14:52:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=93453 Goods bearing a foreign company's brand name or trade name were held ineligible for small scale industry exemption under Notification No. 175/86 because the mark used on the goods linked them with that company. The deciding factor was whether the assessee used another person's brand name or trade name on the goods; the record showed that "IRD" and "Mechanalysis" were trade marks of the foreign company, so clause 7 of the notification applied. The plea that the mark was merely a house mark was rejected because the agreement itself described the expressions as the foreign company's trade marks. The exemption was denied. Case-Laws Central Excise Thu, 16 Mar 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=93453