https://www.taxtmi.com/caselaws?id=100934 Concrete cement slabs bearing the mark "ESSAR" were treated as carrying only an identification mark, not a brand name or trade name used to indicate a commercial connection in the course of trade. As the goods were not shown to be marketed as branded goods, the bar in paragraph 4 of Notification No. 16/97-C.E. did not apply. The small-scale exemption therefore remained available, and denial of exemption on the ground of brand-name use was not justified. en-us Mon, 10 Dec 2001 00:00:00 +0530 Tue, 07 Feb 2012 18:36:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=100934 Concrete cement slabs bearing the mark "ESSAR" were treated as carrying only an identification mark, not a brand name or trade name used to indicate a commercial connection in the course of trade. As the goods were not shown to be marketed as branded goods, the bar in paragraph 4 of Notification No. 16/97-C.E. did not apply. The small-scale exemption therefore remained available, and denial of exemption on the ground of brand-name use was not justified. Case-Laws Central Excise Mon, 10 Dec 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=100934