https://www.taxtmi.com/caselaws?id=102575 Plastic films were not disqualified from the small-scale exemption under Notification No. 175/86-C.E. merely because the trade-name appeared on the packing container instead of being embossed on the films themselves. The brand-name restriction in para 7 applies where the goods bear a trade-name of another person, and the exception for cases where marking on the container is necessary cannot be applied broadly without proof that the goods themselves could not bear the mark. On the facts recorded, the films themselves did not bear another person's trade-name, so the exemption remained available. en-us Fri, 29 Jan 1999 00:00:00 +0530 Wed, 15 Feb 2012 13:30:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=102575 Plastic films were not disqualified from the small-scale exemption under Notification No. 175/86-C.E. merely because the trade-name appeared on the packing container instead of being embossed on the films themselves. The brand-name restriction in para 7 applies where the goods bear a trade-name of another person, and the exception for cases where marking on the container is necessary cannot be applied broadly without proof that the goods themselves could not bear the mark. On the facts recorded, the films themselves did not bear another person's trade-name, so the exemption remained available. Case-Laws Central Excise Fri, 29 Jan 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=102575