https://www.taxtmi.com/caselaws?id=102129 The small scale exemption under Notification No. 175/86-C.E. was not denied merely because the goods bore a brand name; the relevant exclusion applied only where the brand name was used in the course of trade. As the goods were supplied as original equipment to the buyer and were not shown to be marketed goods, they fell outside the mischief of Para 7. The Larger Bench view was applied to hold that the exemption remained available, and the Revenue's appeal failed. en-us Wed, 15 May 2002 00:00:00 +0530 Mon, 13 Feb 2012 17:21:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=102129 The small scale exemption under Notification No. 175/86-C.E. was not denied merely because the goods bore a brand name; the relevant exclusion applied only where the brand name was used in the course of trade. As the goods were supplied as original equipment to the buyer and were not shown to be marketed goods, they fell outside the mischief of Para 7. The Larger Bench view was applied to hold that the exemption remained available, and the Revenue's appeal failed. Case-Laws Central Excise Wed, 15 May 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=102129