https://www.taxtmi.com/caselaws?id=104957 Goods manufactured to a customer's specifications and supplied only to that customer for its own use were not treated as bearing another person's brand name in the course of trade. On that basis, small scale exemption under Notification No. 1/93-C.E. could not be denied, and the Chapter X procedure was not attracted on the facts discussed. The analysis also notes that where such goods are not marketed as branded goods and there is no trade connection in the relevant sense, use of the customer's mark does not defeat the exemption. en-us Fri, 02 Aug 2002 00:00:00 +0530 Thu, 01 Mar 2012 18:36:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=104957 Goods manufactured to a customer's specifications and supplied only to that customer for its own use were not treated as bearing another person's brand name in the course of trade. On that basis, small scale exemption under Notification No. 1/93-C.E. could not be denied, and the Chapter X procedure was not attracted on the facts discussed. The analysis also notes that where such goods are not marketed as branded goods and there is no trade connection in the relevant sense, use of the customer's mark does not defeat the exemption. Case-Laws Central Excise Fri, 02 Aug 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=104957