https://www.taxtmi.com/caselaws?id=94698 Small scale exemption was unavailable where footwear was found to bear another entity's brand name and the evidence showed the appellants themselves manufactured and marketed the finished goods. The agreement required manufacture and delivery of completed footwear and did not specify that the brand name would be affixed by the brand owner. Search and seizure at the appellants' premises also revealed branded footwear, and no contrary evidence displaced that finding. On that basis, the document states that the appellants were treated as having affixed the brand name themselves, making Notification No. 175/86 inapplicable. en-us Tue, 14 Mar 2000 00:00:00 +0530 Sat, 03 Dec 2011 11:41:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=94698 Small scale exemption was unavailable where footwear was found to bear another entity's brand name and the evidence showed the appellants themselves manufactured and marketed the finished goods. The agreement required manufacture and delivery of completed footwear and did not specify that the brand name would be affixed by the brand owner. Search and seizure at the appellants' premises also revealed branded footwear, and no contrary evidence displaced that finding. On that basis, the document states that the appellants were treated as having affixed the brand name themselves, making Notification No. 175/86 inapplicable. Case-Laws Central Excise Tue, 14 Mar 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=94698