https://www.taxtmi.com/caselaws?id=93537 Small-scale exemption under Notification No. 175/86 was treated as available for goods manufactured on job work basis and supplied as component parts to another manufacturer, because the brand-name restriction was held to apply primarily to final marketable goods and not to such inputs. Non-compliance with Chapter X procedure was also treated as procedural rather than substantive, so it did not by itself defeat the exemption where the notification otherwise applied. The appeals were allowed and consequential relief followed. en-us Tue, 18 Apr 2000 00:00:00 +0530 Mon, 14 Nov 2011 11:50:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=93537 Small-scale exemption under Notification No. 175/86 was treated as available for goods manufactured on job work basis and supplied as component parts to another manufacturer, because the brand-name restriction was held to apply primarily to final marketable goods and not to such inputs. Non-compliance with Chapter X procedure was also treated as procedural rather than substantive, so it did not by itself defeat the exemption where the notification otherwise applied. The appeals were allowed and consequential relief followed. Case-Laws Central Excise Tue, 18 Apr 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=93537