https://www.taxtmi.com/caselaws?id=100939 A standards-conformity monogram is not a disqualifying brand name unless it indicates a trade connection with a manufacturer or trader, so exemption for job-work clearances and small-scale exemption could not be denied on that basis. Structural items fabricated and used for expansion of the assessee's own factory were treated as goods used in construction at the site of work, bringing them within Heading 7308.50 at nil rate of duty. The separate question of Notification No. 16/97 was remitted for reconsideration, and the penalty could not survive. en-us Tue, 18 Dec 2001 00:00:00 +0530 Wed, 08 Feb 2012 10:18:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=100939 A standards-conformity monogram is not a disqualifying brand name unless it indicates a trade connection with a manufacturer or trader, so exemption for job-work clearances and small-scale exemption could not be denied on that basis. Structural items fabricated and used for expansion of the assessee's own factory were treated as goods used in construction at the site of work, bringing them within Heading 7308.50 at nil rate of duty. The separate question of Notification No. 16/97 was remitted for reconsideration, and the penalty could not survive. Case-Laws Central Excise Tue, 18 Dec 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=100939