https://www.taxtmi.com/caselaws?id=105918 A marking that merely identifies the buyer or indicates manufacture to specifications does not by itself amount to use of a brand name for denying small-scale industry exemption. The rating plate on control panels was treated as descriptive and technical, while the name plate "NGEF" had to be assessed in light of whether the goods were sold in the open market or supplied only for the buyer's captive use. The earlier contrary orders of the same Collectorate also required consideration. The matter was therefore remanded for de novo examination of the exemption claim and the nature of the markings. en-us Thu, 10 Jun 1999 00:00:00 +0530 Sat, 10 Mar 2012 13:52:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=105918 A marking that merely identifies the buyer or indicates manufacture to specifications does not by itself amount to use of a brand name for denying small-scale industry exemption. The rating plate on control panels was treated as descriptive and technical, while the name plate "NGEF" had to be assessed in light of whether the goods were sold in the open market or supplied only for the buyer's captive use. The earlier contrary orders of the same Collectorate also required consideration. The matter was therefore remanded for de novo examination of the exemption claim and the nature of the markings. Case-Laws Central Excise Thu, 10 Jun 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=105918