https://www.taxtmi.com/caselaws?id=93981 Small scale industry exemption under Notification No. 175/86-C.E. could not be denied merely because porcelain insulated blanks bore another unit's brand name, where the blanks were supplied only as components for further manufacture into electrical fuses and were not sold in the market as such. The factual finding that the goods were not cleared as traded branded goods remained unrebutted, so the brand name was not used in the course of trade for the goods themselves. The demand was therefore not sustainable. en-us Thu, 10 Aug 2000 00:00:00 +0530 Fri, 18 Nov 2011 12:04:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=93981 Small scale industry exemption under Notification No. 175/86-C.E. could not be denied merely because porcelain insulated blanks bore another unit's brand name, where the blanks were supplied only as components for further manufacture into electrical fuses and were not sold in the market as such. The factual finding that the goods were not cleared as traded branded goods remained unrebutted, so the brand name was not used in the course of trade for the goods themselves. The demand was therefore not sustainable. Case-Laws Central Excise Thu, 10 Aug 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=93981