https://www.taxtmi.com/caselaws?id=99654 Notification No. 175/86 was treated as available where the brand name or logo had already been affixed by the supplier before the goods were received by the manufacturer, because paragraph 7 barred exemption only when the manufacturer affixed another person's brand name. The goods were also cleared as component parts for use in manufacturing push button telephones, not sold in the market as traded goods. On those facts, the brand-name exclusion did not apply, and the proviso for component parts used as original equipment supported exemption. The denial of the small-scale exemption was therefore unsustainable on the stated facts. en-us Fri, 19 Jun 1998 00:00:00 +0530 Sat, 28 Jan 2012 12:07:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=99654 Notification No. 175/86 was treated as available where the brand name or logo had already been affixed by the supplier before the goods were received by the manufacturer, because paragraph 7 barred exemption only when the manufacturer affixed another person's brand name. The goods were also cleared as component parts for use in manufacturing push button telephones, not sold in the market as traded goods. On those facts, the brand-name exclusion did not apply, and the proviso for component parts used as original equipment supported exemption. The denial of the small-scale exemption was therefore unsustainable on the stated facts. Case-Laws Central Excise Fri, 19 Jun 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=99654