https://www.taxtmi.com/caselaws?id=97530 Small scale exemption under Notification No. 175/86-C.E. was unavailable where radio cassette recorders bore the brand name of another person not eligible for the benefit. Temporary concealment of the embossed foreign brand names on the cabinets and components did not alter the character of the goods for notification purposes. The larger bench ruling on brand-name use applied, and the contrary view relied on by the assessee was treated as no longer good law. The denial of exemption was therefore sustained, along with the duty demand, penalty, and confiscation order. en-us Mon, 15 May 2000 00:00:00 +0530 Tue, 17 Jan 2012 11:33:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=97530 Small scale exemption under Notification No. 175/86-C.E. was unavailable where radio cassette recorders bore the brand name of another person not eligible for the benefit. Temporary concealment of the embossed foreign brand names on the cabinets and components did not alter the character of the goods for notification purposes. The larger bench ruling on brand-name use applied, and the contrary view relied on by the assessee was treated as no longer good law. The denial of exemption was therefore sustained, along with the duty demand, penalty, and confiscation order. Case-Laws Central Excise Mon, 15 May 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=97530