https://www.taxtmi.com/caselaws?id=94362 Small-scale exemption under Notification No. 175/86-C.E. was not denied where plywood products carried the appellants' prominent own brand name and logo, while the word "MERINO" appeared only in a small, secondary manner. Paragraph 7 and Explanation VIII apply only if the goods bear another person's brand name or trade name in a way that indicates a trade connection. On the markings compared, the use of "MERINO" did not create the impression that the goods were those of another manufacturer or establish the requisite connection in the course of trade. The appellants therefore remained entitled to the exemption. en-us Tue, 09 Jun 1998 00:00:00 +0530 Mon, 21 Nov 2011 18:38:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=94362 Small-scale exemption under Notification No. 175/86-C.E. was not denied where plywood products carried the appellants' prominent own brand name and logo, while the word "MERINO" appeared only in a small, secondary manner. Paragraph 7 and Explanation VIII apply only if the goods bear another person's brand name or trade name in a way that indicates a trade connection. On the markings compared, the use of "MERINO" did not create the impression that the goods were those of another manufacturer or establish the requisite connection in the course of trade. The appellants therefore remained entitled to the exemption. Case-Laws Central Excise Tue, 09 Jun 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=94362