https://www.taxtmi.com/caselaws?id=96035 Exemption under Notification No. 175/86-C.E. and, as applicable, Notification No. 1/93-C.E. could not be denied to electrical light fittings merely because they bore the letters "F", "FLB" or "FAD". The decisive point was that the markings, by themselves, did not establish that they were the brand name of another manufacturer. In the absence of proof that the marks belonged to an ineligible person, the denial of exemption was unsustainable, and the assessee remained entitled to the notification benefit. en-us Wed, 03 May 2000 00:00:00 +0530 Fri, 16 Dec 2011 17:19:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=96035 Exemption under Notification No. 175/86-C.E. and, as applicable, Notification No. 1/93-C.E. could not be denied to electrical light fittings merely because they bore the letters "F", "FLB" or "FAD". The decisive point was that the markings, by themselves, did not establish that they were the brand name of another manufacturer. In the absence of proof that the marks belonged to an ineligible person, the denial of exemption was unsustainable, and the assessee remained entitled to the notification benefit. Case-Laws Central Excise Wed, 03 May 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=96035