https://www.taxtmi.com/caselaws?id=101794 Goods bearing another person's brand name were excluded from Small Scale Exemption under Notification No. 1/93-C.E., so the manufacturer was outside the notification itself. In that situation, filing a classification declaration showing tariff-rate duty did not amount to a valid option to forego the exemption, because the opting-out clause applied only where the manufacturer was otherwise entitled to choose the concessional benefit. The brand-name exclusion therefore governed, and no statutory opt-out arose from an exemption that was already unavailable by operation of the notification. en-us Wed, 01 May 2002 00:00:00 +0530 Sat, 11 Feb 2012 11:49:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=101794 Goods bearing another person's brand name were excluded from Small Scale Exemption under Notification No. 1/93-C.E., so the manufacturer was outside the notification itself. In that situation, filing a classification declaration showing tariff-rate duty did not amount to a valid option to forego the exemption, because the opting-out clause applied only where the manufacturer was otherwise entitled to choose the concessional benefit. The brand-name exclusion therefore governed, and no statutory opt-out arose from an exemption that was already unavailable by operation of the notification. Case-Laws Central Excise Wed, 01 May 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=101794